Generally student make mistakes in solving High Order Thinking Skills
(HOTS) problems. It aimed to describing student’s error in solving the High
Order Thinking Skills (HOTS) problem using Newman’s Error Analysis (NEA)
method in Three-Variable Equation System (SPLTV). The subjects of the research
were taken one class from X-MIPA class SMA Negeri 1 Sidareja. Intake of
research subjects using purposive sampling. Students are grouped into three
categories of low, medium and high learning achievement. Respondents were
selected 3 students for each category. Data were collected using test and
interview, then technique of data analysis was Miles and Huberman model that
covered data reduction, data presentation, and conclusion.The result showed that
the low achieving group of students made a mistake on the type of error reading
problem and understanding the problem, the group of medium achiever make
mistake on the type of problem transformation error, the group of high achievers
make mistake on the type of process skill mistakes.