This research utilizes a content analysis and quantitative descriptive approach, and investigates the students' perception and readability of reading texts in "Bahasa Inggris: Work in Progress." The study involves 44 tenth-grade students from SMAN 1 Sangatta Utara, employing a Likert scale questionnaire, Cloze Procedure Test, Flesch-Kincaid Reading Ease, and Flesch-Kincaid Grade Level as research instruments. Findings reveal a substantial portion of the texts within "Bahasa Inggris: Work in Progress" is accessible to tenth-grade students in Kutai Timur. However, concerns arise regarding the result of the readability formula being above the student's level. The study concludes that a considerable portion of the readingtexts are easily understandable for tenth-grade students in Kutai Timur. Yet, a noteworthy concern arises as the material seems to be above the targeted readability level for students at this grade, particularly in alignment with government learning
objectives and CEFR levels. The study recommends authors diminish the reading ease of reading texts for tenth-grade students to maintain an appropriate difficulty level. Concerning readability, the study is limited to the ease of comprehension of reading texts. Future studies should broaden the subject base beyond Kutai Timur, possibly incorporating Kalimantan Timur Province or considering a national scope. This approach could offer a more thorough understanding of the readability requirements of tenth-grade students in varied settings. The researcher suggests future studies include a questionnaire to comprehensively explore students' perceptions. This study is confined to assessing students' perceptions solely in terms of text difficulty, leaving other aspects of readability unexplored.