Abstract
Magahau is the main festival of the Momogun Rungus ethnic group in Sabah and is celebrated every year or every few years. This festival began to be celebrated on a large scale in 2009 as an extension of the Matunggong Customary Law Convention (2009), organised by the Matunggong Subdistrict Native Court which stipulates that the festival be held every year or every few years. The convention attended by practitioners of Rungus Customary Law from all over Kudat District, Matunggong Sub-District, Kota Marudu District and Pitas District which are districts with large Rungus population who aware that in the past, Magahau was usually celebrated by several villages or at least one village or several families. This made the delegates to decide that Magahau is a festival that is considered significance by the Momogun Rungus ethnic group. As a main festival, Magahau is also considered as a festival that highlights political and administrative elements that are not appreciated by various parties. Accordingly, based on the use of qualitative methods for the collection of related information, this paper highlights the political and administrative elements in the Magahau festival held annually by the Momogun Rungus ethnic group in Sabah.
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