Abstract
The System of Linear Equations in Two Variables (SPLDV) is an important mathematical topic because it forms the basis for learning more complex mathematical concepts and is widely applied in everyday life. However, various studies have shown that students still experience difficulties in understanding and solving problems related to SPLDV. These difficulties indicate the existence of epistemological barriers that prevent students from understanding and applying the concept appropriately. This study aims to describe various forms of epistemological barriers experienced by students in understanding SPLDV material and identify the factors that cause these barriers. The method used is a Systematic Literature Review (SLR) with data sources in the form of scientific articles obtained through Google Scholar between 2020 and 2026. The selected articles were analyzed and synthesized descriptively according to the research objectives. The results of the study indicate that students' epistemological barriers in SPLDV material include difficulties in understanding story problems, determining variables, forming mathematical models, connecting concepts to the problem context, and applying appropriate solution procedures. In addition, these obstacles are also influenced by weak mastery of algebraic concepts as prerequisite material.