This study aims to create an assessment instrument that is specific to the discipline of physics; to determine the characteristics of the Physics Epistemological Understanding Assessment (PEUA) to measure Epistemological Understanding on Physics (EUoP); to see the validity, reliability, and set scoring criteria for each EUoP level. This study adapted the development model from Mardapi. The items developed were tested on 91 undergraduate students at Universitas Negeri Makassar, South Sulawesi. The developed instrument provides good validity and reliability in measuring EUoP. The dimensions of the variables to be measured are domains of personal taste, aesthetics, moral values, truths about the social world and truths about the physical world. This assessment instrument is useful for knowing the level of students’ epistemological understanding, especially in the field of physics. Placement of students’ epistemological understanding levels can assist teachers in designing learning according to their development.

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