This research is motivated by the enactment of Law of the Republic of Indonesia Number 20 of 2025 concerning the Criminal Procedure Code, which provides a legal basis for the implementation of restorative justice as an alternative mechanism for resolving criminal cases. Prior to this regulation, restorative justice was mainly implemented based on internal regulations of law enforcement institutions, resulting in inconsistent application. This study aims to analyze the regulation of restorative justice in theft offenses under Article 79 of Law Number 20 of 2025 and to examine its implementation in resolving theft cases. The results indicate that Article 79 of Law Number 20 of 2025 provides a legal foundation for implementing restorative justice within the criminal justice system by emphasizing victim recovery, offender responsibility, and reconciliation between the parties. Its application in theft cases is limited to cases that meet the legal requirements, including mutual agreement between the victim and the offender, restoration of the victim’s losses, and consideration of the public interest. Therefore, restorative justice cannot be applied to all theft offenses but only to cases that satisfy the applicable legal provisions.