This study aims to determine the types of errors students make when solving systems of linear equations with two variables (SPLDV) as viewed through Polya’s steps. Polya’s problem-solving steps consist of understanding the problem, making a plan, carrying out the plan, and checking the solution. This study employs a qualitative descriptive approach with a sample of 25 eighth-grade students at a public junior high school in Depok, Yogyakarta. Data were collected by administering a diagnostic test. The research instrument consisted of a written test comprising two problems covering the topic of two-variable linear systems of equations. The findings indicate that students’ errors were distributed across all of Polya’s steps, with the following percentages: understanding the problem (46%), planning (52%), implementing the plan (66%), and checking the results (82%). The types of errors made by students included errors in writing down known and unknown information, errors in algebraic calculations, incomplete solution steps, and a tendency not to check their answers.
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