The current curriculum transformation in 2013 is strengthening the process of learning by using a scientific approach and developing learning based on high-level thinking (HOTS) for students. In implementing our learning we still face various problems, because the substance that is transformed during the education and learning process is always under pressure from the advancement of science, technology and the progress of society. The implementation of Islamic religious education learning needs HOTS (Higher Order Thinking Skills) in every material delivery and evaluation conducted, it needs to be done to equip students to be able to understand and study a problem and be able to use knowledge in new situations.