Various studies show that learning evaluation instruments in the field still dominantly emphasize memorization aspects and do not fully measure students' higher-level thinking skills. The mismatch between learning objectives and evaluation instruments has an impact on the low validity of learning outcomes. This research aims to identify fundamental principles in the development of test-based evaluation instruments and assess their effectiveness in representing learning outcomes. This research adopts qualitative method with descriptive-analytical research type and uses literature review technique. Data were collected through documentation study of national journal articles, textbooks, and relevant digital documents. The technique applied to analyze the data was content analysis. The findings of this study indicate that an effective evaluation instrument must fulfill the principles of validity, reliability, objectivity, and practicality, and be supported by the principles of integration, pedagogical value, accountability, and continuity. Instruments built based on these principles not only act as instruments for measuring cognitive achievement, but also as reflection tools that encourage the spirit of learning and continuous improvement of teaching.