Results observed show that the thoroughness of students in finish question mathematics is low, therefore need one identify difficulties experienced by students. This research is a type of descriptive qualitative research that aims to analyze student difficulties in solving arithmetic problems based on the SOLO Taxonomy. Response students in the finish question grouped using SOLO Taxonomy levels, namely prestructural, unistructural, multistructural, rational, and extended abstract levels. Difficulty on each completion level question analyzed with the use of stage indicators solution Polya includes the understanding stage problem, arranging plan completion, carrying out plan solution, and inspecting return the results obtained. Method data collection in this research used test material arithmetic social and interviews to complete the data. The subjects of this research were class IX students at Sumbermanjing 4th Public Middle School Wetan One Roof. Study This focus solution question student at the extended abstract level. This is because solution question students at the extended abstract level are more complete, so analysis difficulty students more easily explore. Research results with the use of rubric difficulty student shows that difficulty students at the extended abstract level in finish question arithmetic social obtained percentage on stage understand the problem by 7.5%, stage compile plan solution by 12.5%, stage carry out plan solution of 12.5%, and stage inspect results obtained by 15%. Concluded that frequent difficulties experienced by students at the extended abstract level on stage inspection are back. This is because students are not enough to be careful, students are not used to doing questions with procedure solution systematic, students have finished solutions so that forget to inspect return answers, and students are not enough capable allocate duration time solution questions provided in a way maximum.

Keywords: SOLO Taxonomy, analysis difficulty, arithmetic social, stages Polya