The exploitation of tin mining in Bangka Belitung has raised concerns regarding corruption and the ineffective recovery of state losses. This study aims to analyze the enforcement of criminal law and strategies for the restitution of state losses in the case of alleged corruption at PT Timah Tbk’s mining concession areas. The research employed a normative-juridical approach combined with field observations and interviews with law enforcement officers, prosecutors, auditors, and local communities to gain comprehensive insights into legal practices and social impacts. The results indicate that while the criminal justice system can impose fines and restitution orders, challenges such as limited inter-agency coordination, difficulty tracking assets, and weak monitoring mechanisms hinder optimal recovery. Furthermore, corruption in the tin mining sector has caused significant social and environmental damage, including decreased public trust, environmental degradation, and disruption of local livelihoods. Effective recovery of state losses requires integrated strategies, including digital monitoring systems, strict legal sanctions, and collaboration among the prosecution, police, BPKP, and regional governments. The study concludes that criminal law enforcement alone is insufficient; it must be complemented by preventive measures, sustainable governance, and community empowerment to achieve comprehensive restitution and long-term public benefit. These findings provide important insights for policymakers, law enforcement, and future research on corruption prevention and asset recovery in natural resource management.