The research studies the perception of the employer for Small and Medium Enterprise - SME - registered in the Business Administration program of UNAD, CEAD Palmira, 2012, in relation to the state. It explains the perceptions of entrepreneurs in their relationship with the state and so are quantified relative percentage and cumulative. 1. perceptions of a tax group, group 2. perceptions of job order and group 3. perceptions of business and financial leverage.