The Indonesian nation is a nation that has a diversity of religions, ethnicities, races, cultures, customs and traditions that are spread throughout Indonesia. Indonesia's diversity is a wealth as well as a blessing that must be maintained and preserved for the Indonesian people. The tepung tawar tradition is a tradition carried out by the Sambas Malay community, especially in the Semparuk sub-district, Sambas district. Many people know and even follow this tradition, but are not fully aware of the values of local wisdom contained in it. Therefore, this study aims to determine the implementation and values of local wisdom in the tradition of tepung tawar in Semparuk sub-district, Sambas district. This research uses descriptive research with a qualitative approach. The data analysis technique used is inductive which consists of three activities, namely data reduction, data presentation, and conclusion drawing. The results showed that the implementation of the tepung tawar tradition went through the preparation stage, implementation stage, and postimplementation stage. The values of local wisdom in the tepung tawar tradition are the value of mutual cooperation, religious value, and the value of unity. Local wisdom shows the local cultural identity of the community and can then be developed for the welfare of the community.