Competence is one's ability. The better the competence of a teacher in a school then the achievements obtained by students will be good, so it is important that a teacher has knowledge and ability, especially in the formation of religious attitudes of students. The establishment of students' religious attitude will be more effective and efficient if a teacher has the right skills and strategies so that students are able to behave in accordance with religious teachings and virtuous. So it can be said that the success of students is determined by the competence of teachers owned.The results showed (1) .The competence of Hindu religious teachers in the formation of religious attitudes of elementary school students of Sukamaju District of North Luwu Regency of South Sulawesi is (a) Pedagogic competence that is competence which refers to the ability of teachers in implementing classroom management. (B) Competence keperibadan namely competence that refers to the attitude and personality of teachers. (C) social competence refers to the teacher's ability to communicate with the school and community environment. (D) Professional competence refers to the ability of teachers to implement their professional attitude. (2). The obstacles faced in the formation of religious attitudes of the students of the Sukamaju Elementary School in South Luwu Regency South Sulewesi are (a) Lack of student learning motivation (c) lack of school facilities and infrastructure 3) lack of teaching hours at school (d) the influence of social environment. (3). Efforts to improve the religious attitudes of elementary school students in Sukamaju sub-district of North Luwu regency of South Sulawesi are (a) giving of school habituation (b) giving exemplary (b) establishing Pasraman