<![CDATA[Local wisdom is an essential aspect in formulation of regional regulation including in Kupang regency. This paper aims to determine and describe the implementation of local wisdom in formulating Kupang regional regulation. The results shows that the given attributive regulations do not contain local wisdom which results in ineffective impelemntation since it is not in accordance with aspects of philosophy, sociology, diversity and balance, compatibility and harmony. Based on the analysis, it concludes that the value of local wisdom is not accommodated nor effectively implemented in formulating attributive regional regulation of Kupang regency. In regards to this, it is expected that the local wisdom existing in Kupang regency is necessarily taken into account in formulating regional regulations.Keywords: Local Wisdom, Regional Regulation Materials, Law Formulation]]>
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