This study aims to examine the implementation of the Independent Curriculum (Kurikulum Merdeka) in Islamic Religious Education (PAI) learning at SMP Negeri 2 Plemahan, Kediri Regency, along with the underlying pedagogical challenges, structural dynamics, and strategic solutions implemented by educators. Employing a qualitative descriptive approach grounded in social constructivist framework, data were collected through non-participant observation, semi-structured in-depth interviews, and institutional document analysis involving the school principal, PAI teachers, and seventh-grade students. The findings demonstrate that the implementation process encompasses three core stages: 1) Systematic planning, comprising the analysis of Learning Outcomes (Capaian Pembelajaran/CP), formulation of Learning Objectives (Tujuan Pembelajaran/TP), structuring of Learning Objective Flow (Alur Tujuan Pembelajaran/ATP), and designing flexible teaching modules; 2) Instructional execution, organized into preliminary, core, and closing activities enriched with experiential religious practices such as mandatory congregational Dhuhr prayers; and 3) Comprehensive assessment, integrating diagnostic, formative, and summative evaluations. Key challenges identified include teacher adaptation barriers from the 2013 Curriculum, operational difficulties in executing differentiated instruction for standardized ritualistic PAI topics, and managing wide cognitive heterogeneity among students. Strategies deployed to overcome these obstacles include peer-led collaborative learning, inquiry-based pedagogical models, participation in internal/external professional development workshops, and continuous intra-departmental teacher coordination