Abstract - The purpose of this study is to review the comparison of the influence of determinants of capital structure in the manufacturing and non-manufacturing companies listed on the Indonesia Stock Exchange Period 2009-2018. There is a similarity of firmspecific factors that affect the two industry groups namely Market to book ratio that has a significant positive effect and profitability has a significant negative effect. Different from a significant positive effect on tax, only on non-manufacturing companies while the significant negative effect on the non-debt tax shield only on manufacturing companies. The analysis technique uses Panel Data Regression for 274 registered companies, divided by 103 companies in the manufacturing group and 171 companies in the nonmanufacturing group.