Reading ability is a fundamental literacy skill that determines students' success in participating in the learning process. However, some lower-grade students continue to experience difficulties in beginning reading, which may hinder their academic development. This study aimed to analyze the forms of reading difficulties and the internal and external factors contributing to reading difficulties among second-grade students at SD IT Tahfizhil Qur'an Yayasan Islamic Center. The study employed a qualitative approach using a case study design. The primary participants consisted of six second-grade students identified as experiencing reading difficulties, while supporting informants included the classroom teacher, tahfiz teacher, principal, and students' parents. Participants were selected using purposive sampling. Data were collected through classroom observations, semi-structured interviews, documentation, and reading assessments. Data were analyzed using the interactive model of Miles, Huberman, and SaldaƱa, including data condensation, data display, and conclusion drawing. Data credibility was ensured through source triangulation, technique triangulation, and member checking. The findings revealed that students experienced difficulties in recognizing and distinguishing similar letters, combining letters into syllables, reading words fluently and accurately, and comprehending simple texts. Internal factors contributing to these difficulties included low concentration, limited learning motivation, inadequate mastery of letter-sound correspondence, and low self-confidence. External factors comprised limited parental assistance, inadequate reading materials and literacy habits at home, insufficient individual guidance in the classroom, limited variation in instructional media, and a less conducive classroom environment. The study concludes that reading difficulties are multidimensional and require comprehensive interventions through early assessment, systematic beginning-reading instruction, individualized assistance, varied learning media, and collaborative partnerships among teachers, schools, and parents to improve students' foundational literacy skills.