Difficulties faced by students are not only related to the mastery of subject matter, but also related to the process of learning and teaching. A number of difficulties experienced by students in the teaching and learning process can be seen in the learning atmosphere, learning environment, learning foundation, and learning design. Difficulties in the learning process are more about how the interaction between students, teachers, environment, learning foundation and how the learning process is designed. This study aims to determine and analyze: 1) learning difficulties experienced by students, 2) factors that cause students, and 3) the teacher's efforts in facilitating students to overcome difficulties in mastering the subject matter in the Muhammadiyah I Vocational High School in Tegal City. The research method used in this study is a mixed methodology. Research site in Tegal City Muhammadiyah I Vocational School in 2017. Data was collected through surveys, interviews, and field observations and documentation. Data credibility is done by triangulation techniques. The triangulation in question is to cross check between respondents (source triangulation) and cross check between data collection techniques (technical triangulation) to obtain more valid and credible data and information. Quantitative data analysis obtained from the questionnaire in this study was processed with a simple distribution table. Data analysis in naturalistic qualitative research generally contains 3 (three) interrelated activities, namely (1) data reduction activities, (2) data display and (3) verification to make conclusions. The results showed there were 33,7% of students who felt learning difficulties. Learning difficulties faced by students during the teaching and learning process are caused by a less supportive learning atmosphere, a lack of strong learning foundation, learning environment, teaching design, and delivery of subject matter. The role of the teacher in an effort to help overcome student learning difficulties are: 1) creating an atmosphere of learning, which includes: reminding, motivating, advising, supervising, withdrawing the atmosphere, and displaying exemplary, 2) providing adequate educational facilities and infrastructure, 3) designing learning, 4) provide guidance and counseling services, and improve teacher skills