The calibration of sound level meter (SLM) using a coupler method has been introduced. This method utilizes a multifunction acoustic calibrator as a portable laboratory instrument. By the reason of its convenient application, it is appropriate to be realized by the secondary calibration laboratory. To complete the requirement of calibration result provided by ISO 17025, an analysis of the uncertainty measurement related to this calibration is strongly needed. Therefore, this work aims to provide an evaluation and analysis of some elements that influence to the coupler method of SLM calibration using the statistical approximation to determine the major parameters such as standard uncertainty, combine uncertainty, degree of freedom, and expanded uncertainty in accordance with The Guide to the expressions of Uncertainty in Measurement (GUM). Moreover, a case study related to this instrument calibration also discussed along this paper. From the result, the uncertainty budgets that contribute to the SLM calibration has been obtained, and generally, it is found that the standard instrument has the highest contribution to the determination of the expanded uncertainty. For the whole results, the obtained uncertainty values are still acceptable according to the acceptance limit values that required by IEC 61672-1.