This study aims to determine the description of the Planning program preparation of counseling program especially PKO Services with the field of Tutoring and to know the extent to which the implementation of Tutoring Teachers Teachers in overcoming students' learning difficulties in SMA Simpang Semambang. The subjects of this study are teachers, principals and students. This type of research is field research (field research), with qualitative descriptive approach. Data collection techniques by observation, documentation, interview and distribution of KPMP data. Data analysis technique used qualitative descriptive analysis. The results of research and data analysis have concluded that Program Guidance and Counseling Service (Tutoring) in Simpang Semambang State Senior High School has been planned and made in accordance with the needs of schools and guidelines. In fact the implementation of tutoring in SMA Simpang Semambang sometimes not fully able to solve every problem of student learning difficulties that occur due to the service process or guidance is implemented minimal intensity and minimal continuity, it could be from other factors that influence it. The services are done with classical format that is in the classroom as for the service materials only in the form of advice and motivation, while the service with the field of tutoring is still minimal. Keywords: Implementation of Tutoring Program, Learning Difficulty