The implementation of Higher Order Thinking Skills (HOTS) in Islamic Religious Education (IRE) has become one of the key requirements of 21st-century education, in line with the implementation of the Merdeka Curriculum, which emphasizes critical, analytical, reflective, and problem-solving skills among students. In the context of PAI learning, HOTS play a strategic role not only in enhancing students’ conceptual understanding of religious material but also in developing their ability to analyze, evaluate, and internalize Islamic values in daily life. However, the reality on the ground shows that PAI teaching practices in many madrasahs are still dominated by lower-order thinking skills (LOTS) questions focused on memorization and basic comprehension, thus failing to fully encourage active student participation and the development of critical thinking. This condition is also observed in PAI instruction for eighth-grade students at Madrasah Tsanawiyah Nurul Hikmah Sangatta Utara, where the implementation of higher-order questioning skills by teachers still requires a more in-depth examination regarding planning, implementation, as well as supporting and inhibiting factors. This research is important because there is still a gap between the curriculum requirements that prioritize HOTS and actual classroom teaching practices. Furthermore, studies on the implementation of questioning skills