<![CDATA[This study aims to describe the implementation of Pancasila values and attitudes in the development of Higher Order Thinking Skills (HOTS) and Lower Order Thinking Skills (LOTS) questions for elementary school students in Phase B. The research employs a descriptive qualitative approach using the library research method, referring to various scientific sources such as journal articles, academic textbooks, and curriculum documents. The findings show that LOTS focuses on basic thinking abilities, including remembering, understanding, and applying (C1–C3), while HOTS involves higher-order thinking abilities such as analyzing, evaluating, and creating (C4–C6). The integration of Pancasila values into the construction of HOTS and LOTS questions plays a crucial role in fostering students’ national character, morality, and humanity. Therefore, the development of HOTS- and LOTS-based assessment instruments grounded in Pancasila values can assist teachers in creating meaningful, active learning processes that emphasize character building.]]>
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