<![CDATA[This study is motivated by the predominance of punitive approaches in the enforcement of excise offenses, despite the fact that excise violations constitute economic crimes whose financial losses can be restored. It aims to analyze the implementation of restorative justice in the enforcement of excise offenses and its effectiveness in recovering state financial losses. This study employs a normative legal research method using statutory, conceptual, and case approaches. The findings reveal that restorative justice is implemented through the payment of administrative fines and compensation for state losses as the basis for terminating criminal investigations. The mechanism includes identifying violations, calculating state losses, fulfilling financial obligations and obtaining approval for the termination of investigations in accordance with applicable laws. Compared with imprisonment, this approach is more effective in accelerating state revenue recovery, reducing the burden of case handling and maintaining business continuity. However, its implementation remains constrained by regulatory disharmony, a retributive law enforcement paradigm, and limited public awareness of excise obligations.]]>
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