This code is used to get the directory of the current plugin:
plugin_dir_url( __FILE__ ).
What should I use to get the directory of the current theme?
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I think you have to be a little careful because it depends on what you are trying to do.
If you are using a child theme
get_template_directory(); will still go to the parent theme. However
get_stylesheet_directory(); will go to the current theme, child or parent. Also, both these functions return absolute server paths.
If you wanted a fully formed URI, for links or images, you should use
get_stylesheet_directory_uri(); using the correct one for the reasons stated.
get_stylesheet_directory_uri is what you want. it returns the URL of the current theme.
get_stylesheet_directory will return the file path on the server.
<img src="<?php echo get_stylesheet_directory_uri(); ?>/assets/image.png" />
If you need the parent theme,
get_template_directory_uri are the equivalents.
If there is no parent theme then both will return the same value.