So far, sometimes victims feel dissatisfied with the results of judges' decisions regarding sanctions for perpetrators. The purpose of this study is to find out the urgency of Restorative Justice against the Office of the Land Act Maker (PPAT) and the completion of the law of the Bureau of the Property Act Makers (PPAT) who performed the clearance of Customs Procurement of Land and Buildings Rights (BPHTB) through restorative Justice. This type of research is empirical law research. This research is done in the City of Makassar, South Sulawesi Province. The data used are primary and secondary data, with field study techniques and library studies. The data collected is then analyzed qualitatively. The results of this study indicate that the Urgency of Restorative Justice, one of which is the restoration of the original situation, can be carried out against PPAT in the event of embezzlement of tax levies from the imposition of Fees on Acquisition of Land and Building Rights (BPHTB) embezzled by PPAT in the process of transferring rights to land and / or buildings, unless there are elements of harming the state or criminal acts of corruption, then Restorative Justice cannot be carried out. Although currently the concept of Restorative Justice has been contained in the settlement of corruption crimes, it is not yet fully implemented, because the settlement still focuses on prison sentences.