This empirical study aims to develop a reliable tool for understanding why senior high school students perceive physics courses as particularly challenging and to delve into the reasons behind their struggles in learning physics. The research entails the development and validation of the Difficulty in Learning Physics (DiLP-S) Scale for High School Students. Exploratory factor analysis revealed three distinct factors: “Teacher” (ten items, α=0.892), “Content” (ten items, α=0.853), and “Student” (five items, α=0.851). Confirmatory Factor Analysis demonstrated a strong fit between the proposed theoretical model and empirical data (Chi-Square = 720.53 (p=0.00), df=272, p-value=0.00000; RMSEA= 0.064 and CFI = 0.97). Results indicate that students predominantly attribute the difficulty of physics courses to the content itself, followed by personal factors, with teacher-related aspects ranking last. Furthermore, analysis by student grade level revealed that 9th and 11th graders encounter more challenges in learning physics compared to 10th graders. However, there was no significant difference in perceptions between students of varying academic success levels, indicating that students perceive physics as difficult regardless of their performance in the course. By understanding students' perspectives, educators can tailor teaching methodologies and course materials to better meet students' needs and enhance their engagement and comprehension of physics concepts.