Sexual abuse against children constitutes a form of criminal offense that inflicts physical, psychological, social, and financial damage on victims. Within the Indonesian legal framework, child victims of criminal offenses are entitled to restitution as a mechanism to compensate for the losses they have experienced. Nevertheless, the realization of restitution rights in practice has not yet been fully effective. This raesearch seeks to examine the legal standing of restitution for child victims of sexual misconduct perpetrated by adults and to identify the factors that prevent victims from obtaining restitution. This study adopts a normative legal research method utilizing statutory, conceptual, and case-based approaches. The legal materials employed comprise primary, secondary, and tertiary legal sources, which are examined through a descriptive qualitative analysis. The findings reveal that restitution represents a legal entitlement of victims intended to compensate for both tangible and intangible losses arising from criminal conduct. Requests for restitution may be filed during the investigation and prosecution phases, as well as before a court decision is rendered, involving law enforcement authorities, prosecutors, judges, and the Witness and Victim Protection Agency (LPSK). However, the enforcement of restitution remains hindered by numerous challenges, including regulatory issues, limitations within law enforcement institutions, prosecutorial and judicial constraints, factors related to LPSK, and circumstances concerning victims and their families. This condition is illustrated in Decision Number 444/Pid.Sus/2022/PN Mempawah, where no restitution order was granted despite the victim being a child who suffered losses due to an indecent act committed by an adult. This study concludes that restitution is a crucial instrument for safeguarding and rehabilitating child victims of sexual abuse. Accordingly, efforts should be directed toward strengthening the role of LPSK, increasing the responsibility of law enforcement officials in informing victims about their restitution rights, streamlining restitution procedures, and enhancing legal protection for child victims of sexual violence. Keywords: Restitution, Child Victim, Indecent Acts, Legal Protection, Sexual Violence. Perbuatan cabul terhadap anak ialah satu diantara rupa kejahatan seksual yang menimbulkan kerugian fisik, psikis, sosial, dan ekonomi bagi korban. Dalam sistem hukum Indonesia, anak jadi korban perilaku kejahatan perlu mendapatkan restitusi jadi bentuk pemulihan atas kekurangan yang dialami. Namun demikian, dalam implementasinya hak restitusi masih tidak dijalankan dengan maksimal. Riset ini tujuannya untuk menganalisa kedudukan restitusi pada anak menjadi target perbuatan cabul yang dilakukan oleh orang dewasa serta menganalisa faktor-faktor yang menyebabkan anak korban tidak mendapat restitusi. Riset ini mempergunakan teknik riset hukum normatif mempergunakan ancangan UU (statute approach), ancangan konseptual (conceptual approach), dan ancangan kasus (case approach). Bahan hukum yang dipergunakan terdiri atas bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier yang dianalisa dengan deskriptif kualitatif. Perolehan riset memperlihatkan bahwasannya restitusi memiliki kedudukan jadi hak hukum korban yang bermaksud guna mengembalikan kerugian keuangan maupun immateriil disebabkan perilaku kejahatan. Penyusunan restitusi bisa di laksanakan pada fase menyelidiki, menuntut, sampai sebelum pemutusan hakim dijatuhkan dengan melibatkan kepolisian, jaksa, hakim, dan Lembaga Perlindungan Saksi dan Korban (LPSK). Tetapi, melaksanakan restitusi masih menjalani beragam rintangan, diantara faktor regulasi, faktor kepolisian, faktor jaksa, faktor hakim, faktor LPSK, serta faktor korban dan keluarganya. Hal tersebut nampak di Putusan No 444/Pid.Sus/2022/PN Mempawah yang tidak termasuk amar restitusi meskipun korban ialah anak yang mengalami kerugian disebabkan perbuatan cabul yang dilakukan oleh orang dewasa. Berlandaskan hasil penelitian dapat disimpulkan bahwasannya restitusi ialah instrumen krusial dalam Perlindungan dan pemulihan anak korban perbuatan cabul. Maka sebab itu, diperlukan penguatan peran LPSK, peningkatan peran aparat penegak hukum dalam menginformasikan hak restitusi, penyederhanaan mekanisme pengajuan restitusi, serta optimalisasi perlindungan hukum pada anak korban kejahatan seksual Kata Kunci : Restitusi, Anak Korban, Perbuatan Cabul, perlindungan Hukum, Kekerasan Seksual.