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This study aims to determine students mathematical reasoning abilities on systems of linear equations and aplications. This research was conducted in the odd semester of the 2018/2019 academic year. The population in this study were all students of class VIII in one of the Junior High School in Bandung with a total sample of 32 students. The research instrument used in the form of test mathematical reasoning abilities. The research method used is qualitative research design. Data were analyzed using data reduction, data presentation, and conclusion. Based on the results of the study it can be concluded that the mathematical reasoning ability of junior high school students in systems of linear equations and aplications is still low.