This study aims to describe the stages of problem-solving in mathematical literacy questions based on the Polya Theory on the matter of a system of two-variable linear equations. The research subjects were SMP PGRI 1 Semarang students who were selected purposively. The subjects consisted of four students, two with reflective cognitive style and two with impulsive cognitive style. Data collection techniques include Matching Familiar Figure Test (MFFT), written tests, and interviews. The data analysis technique used Miles and Huberman's interactive model. The validity of the data was tested by triangulation of techniques and sources. This research was assisted by NVivo software for data management and analysis. The results of this study indicate that reflective subjects can understand problems, plan problem-solving, carry out problem-solving plans, and looking back answers. Meanwhile, impulsive subjects cannot understand the problem, plan problem-solving, carry out problem-solving planning, and looking back answers. Abstrak: Tujuan penelitian ini untuk mendeskripsikan tahapan pemecahan masalah pada soal literasi matematika berdasarkan Teori Polya pada materi sistem persamaan linier dua variabel. Subyek penelitian adalah siswa SMP PGRI 1 Semarang yang dipilih secara purposif. Subyek terdiri dari empat siswa, dua siswa bergaya kognitif reflektif dan dua siswa bergaya kognitif impulsif. Teknik pengumpulan data meliputi Matching Familiar Figure Test (MFFT), tes tertulis, dan wawancara. Teknik analisis data menggunakan model interaktif Miles dan Huberman. Keabsahan data diuji dengan triangulasi teknik dan sumber. Penelitian ini berbantuan software NVivo untuk manajemen dan analisis data.Hasil penelitian ini menunjukkan bahwa subyek reflektif mampu memahami masalah, merencanakan penyelesaian masalah, melaksanaan perencanaan penyelesaian masalah, dan memeriksa kembali jawaban. Sementara itu, subyek impulsif belum mampu memahami masalah, merencanakan penyelesaian masalah, melaksanakan perencanaan penyelesaian masalah, dan memeriksa kembali jawaban.