Abstrak: Penelitian ini bertujuan untuk mendeskripsikan kesulitan belajar siswa sekolah dasar dalam menyelesaikan soal HOTS matematika berdasarkan Teori Newman. Penelitian ini merupakan penelitian dekriptif. Subjek dalam penelitian ini siswa kelas V SDN Gerih 1 Ngawi sebanyak 23 siswa. Data yang diperoleh berupa hasil tes soal uraian dan hasil dari wawancara siswa yang dianalisis secara kuaitatif. Hasil skor tes siswa dikelompokkan menjadi tiga terdiri dari siswa berkemampuan tinggi (nilai tes antara 86-100), siswa berkemampuan sedang (nilai tes antara 70-85), dan siswa berkemampuan rendah (nilai tes antara 0-69). Selanjutnya untuk wawancara, peneliti memilih secara purposive satu siswa dari masing-masing kategori yang sudah dikelompokkan. Hasil penelitian ini yaitu terdapat 4 siswa kemampuan tinggi, 10 siswa kemampuan sedang dan 9 siswa kemampuan rendah. Indikator kesalahan menurut teori Newman yaitu membaca, memahami soal, transformasi, keterampilan proses serta proses penyelesaian. Hasil pengerjaan siswa ditemukan adanya kesalahan yang berbeda-beda dari setiap subjek.THE DIFFICULTIES OF ELEMENTARY’S STUDENTS LEARNING IN COMPLETING HOTS MATHEMATICS  PROBLEMS BASED ON NEWMAN’S THEORYAbstract: This study aims to describe the learning difficulties of elementary school students in solving mathematics HOTS questions based on Newman's Theory. This research is a descriptive research. The subjects in this study were 23 students of class V SDN Gerih 1 Ngawi. Data in the form of test results and student interviews were analyzed qualitatively. The results of student test scores are grouped into three consisting of high-ability students (test scores between 86-100), medium-ability students (test scores between 70-85), and low-ability students (test scores between 0-69). Furthermore, for the interview, the researcher purposively selects one student from each of the grouped categories. The results of this study were 4 high-ability students, 10 medium-ability students and 9 low-ability students. Indicators of error according to Newman's theory are reading, understanding, transformation, process skills and finishing process. The results of student work found that there were errors that differed for each subject.