This research was aimed: (1) to determine the percentage of each cognitive level according to Revised Bloom’s Taxonomy in the reading comprehension questions of the “Gateway Workbook Level B2 2nd Edition” textbook; and (2) to identify the reading comprehension proportion questions that classified Higher-Order Thinking Skills (HOTS) compared to Lower-Order Thinking Skills (LOTS) as defined by Revised Bloom’s Taxonomy in the reading comprehension questions of “Gateway Workbook Level B2 2nd Edition” textbook. The data were analyzed using a content analysis method, where each question was coded based on RBT’s cognitive domains, organized, simplified, categorized into cognitive levels, and displayed to observe patterns and draw conclusions accurately. An audit trail was also used in this research, involving a thorough documentation process that allows an independent auditor to examine the research process and confirm the accuracy and consistency of the findings. This study revealed that 1) the distribution of HOTS as defined in RBT within reading comprehension questions of the textbook is significantly underrepresented, with only analyzing level while none at evaluating and creating levels in HOTS reading comprehension questions; 2) the cognitive levels frequency of reading comprehension questions from the textbook revealed a substantial imbalance, showing the LOTS at 84.31%, following the HOTS level at 15.69% only. The findings of this research can be used as a consideration for EFL teachers in choosing more adequate textbooks for their students and encourage teachers who utilize the textbook to design complementary reading activities and questions that promote HOTS.
