The problem to be described in this research is how to handle criminal acts using a restorative justice approach that is practiced in the Indonesian criminal justice system and how is the concept of restorative justice applied to criminal acts of corruption in Indonesian law? The approaches used by the author in this research are the statutory approach, case approach, historical approach, comparative approach and legal conceptual approach. The results of the research found that handling criminal acts using a restorative justice approach which is practiced in the Indonesian criminal justice system has become a new method for resolving criminal cases. This model places greater emphasis on conditions for creating justice and balance for criminal perpetrators and their victims. This model has now been implemented in the criminal justice system in Indonesia. Indonesia. This model continues to be developed and implemented in the criminal justice system in Indonesia to achieve the goals of justice, certainty and benefit because the focus of the approach in restorative justice focuses on justice for victims and perpetrators, so that the function of law is not only as certainty for society but also as justice and benefit to the community in line with local wisdom in resolving criminal cases. The application of the concept of restorative justice in criminal acts of corruption in Indonesian law is through the return of all proceeds from criminal acts of corruption along with all forms of profits which are carried out at the stage before the investigation is carried out, during the investigation, during the investigation up to the stage of examination in court. The application of restorative justice has not been specifically regulated in corruption legislation in Indonesia, however circular letters have been issued in several law enforcement agencies which regulate the application of restorative justice in criminal acts of corruption which prioritizes deliberation to return all the proceeds of criminal acts of corruption.