This study aims to find out the teacher's perception of students' learning difficulties in Indonesian subjects in grade II of SDN 005 Palembang. This study uses a qualitative approach with the research subject of grade II teachers. The data collection techniques used include observation, interviews, and documentation. Data analysis is carried out through three stages, namely data reduction, data presentation, and conclusion drawn. The results of the study showed that there were 8 students in class II A and 7 students in class II B who had learning difficulties. The forms of learning difficulties experienced by students include difficulties in reading, writing, and understanding the material. The factors that cause learning difficulties are categorized into internal and external factors. Internal factors include a lack of interest in learning and the presence of special needs in some students. Meanwhile, external factors consist of family conditions, economy, and school environment. Family factors are the dominant cause, especially in students who come from broken homes and lack parental support. Economic factors also affect through limited learning facilities. In addition, the condition of the narrow and noisy school environment is also an obstacle in the student learning process. Based on these findings, special attention and strategies are needed from teachers and schools to address students' learning difficulties holistically.