ABSTRACTThis article evaluates the development of decentralization in Indonesia over the last two decades. The significance of ethnic and cultural politics in Indonesia’s contemporary decentralization is examined by focusing on the role of Bugis leadership in the establishment of new districts in Sulawesi. By employing ethnographic tools of enquiry, the article argues that the Bugis settlers play their roles and pursue their interests through the process of forming new provinces and districts. Empirically, they continue to pursue and assert their interests through the commodification of their cultural values in decentralized Indonesian regions. However, the Bugis roles in governance denote a contradictory pattern. On the one hand, they are reluctant to be ruled, and even to a certain extent resist being ruled or led by non-Bugis in their homeland, while on the other hand, they make use of traditional principles of assimilation, penetration and domination – téllu cappâ (three tips) – to pursue power and authority outside their homeland. In Indonesia’s changing political landscape, the Bugis see decentralization as a good opportunity to exert their authority.