This study aims to analyze the difficulties faced by 10th-grade vocational high school students in solving Higher Order Thinking Skills (HOTS) problems on the topic of Systems of Linear Equations with Two Variables (SPLDV) based on Polya’s problem-solving stages. The study employed a qualitative descriptive approach with 31 10th-grade students at a vocational high school in Karawang as participants. Data were collected through a written test consisting of four contextual HOTS items that had been validated by experts (teachers and lecturers) with validity coefficients ranging from 0.669 to 0.887 and a reliability coefficient of 0.846 (high). Data collection was conducted via a written test, documentation of students’ answers, and interviews. The analysis was based on Polya’s four indicators: understanding the problem, formulating a plan, implementing the plan, and reviewing the results. The results showed that 8 students (25.8%) were in the low category, 18 students (58.1%) in the moderate category, and 5 students (16.1%) in the high category. The achievement percentages for each indicator were as follows: understanding the problem, 68.3%; formulating a plan, 54.8%; implementing the plan, 72.0%; and checking the solution, 44.1%. The greatest difficulty was found in the verifitcation stage and occurred across all categories of student ability. These findings indicate the need to strengthen contextual problem-solving-based learning at the vocational high school level.
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