Penelitian ini dilakukan untuk (1) mengidentifikasi dan mendeskripsikan tipe-tipe kesalahan yang dilakukan oleh siswa kelas sepuluh SMAN 2 Tarakan dalam menulis recount text, (2) mengidentifikasi dan mendeskripsikan sumber kesalahan yang mempengaruhi siswa untuk melakukan kesalahan dalam recount text. Subyek penelitian ini adalah 35 siswa. Peneliti menggunakan mixed method. Teknik pengumpulan data menggunakan test dan kuisioner. Peneliti meminta siswa untuk menulis Text Recount dan memberikan siswa kuisioner untuk dijawab. Peneliti menganalisis lembar kerja siswa tentang kesalahan-kesalahan siswa dalam menulis Recount Text. Hasil menunjukkan bahwa terdapat 675 kesalahan yang ditemukan pada tulisan siswa yang dianalisis dengan menggunakan Surface Strategy Taxonomy. Ditemukan 188 kesalahan penghilangan, 112 kesalahan penambahan, 366 kesalahan pembentukan dan 9 kesalahan penempatan. Sementara itu, menurut Comparative Analysis Taxonomy kesalahan-kesalahan tersebut dipengaruhi oleh beberapa faktor seperti kesalahan perkembangan 69%, kesalahan interlingual 9%, kesalahan ambigu 7% dan kesalahan lainnya 15%. Kesimpulannya, kesalahan-kesalahan gramatika terjadi pada tulisan siswa kerena kurangnya pemahaman mahasiwa mengenai grammar dan pengaruh struktur bahasa Indonesia dalam pembelajaran.

This research was conducted to (1) identify and describe the types of errors made by tenth grade students of SMAN 2 Tarakan in recount text, (2) identify and describe the sources of errors that influenced the students to commit errors in their writing. The subject of this research was 35 students. The researcher used the mixed method research design. Techniques of collecting data used test and questionnaire. Researcher asked students to write recount text and gave them quiestionnaire to answered. Researcher analyzed the students? worksheet about their errors in writing recount text. This research was focused on the classification of errors and the causes of errors. The result showed that there were 675 errors found in the students’ writings, they were analyzed based on the Surface Strategy Taxonomy. There were found 188 errors of omissions, 112 errors of additions, 366 errors of misformations and 9 errors of misorderings. Meanwhile, according to Comparative Analysis Taxonomy those errors were influenced by some factors like developmental errors 69%, interlingual errors 9%, ambiguous errors 7% and other errors 15%. Briefly, the grammatical errors occurred in the students’ writings were caused by the lack comprehension of English grammar, the influence of the native language pattern (Indonesia) in the process of learning target language.