Preheat oven to 350 degrees. Line 2 12-cup muffin tins with paper liners and set aside.
In a small bowl, whisk together the flour, baking powder, cinnamon, baking soda and salt. Set aside.
In a large bowl, beat pumpkin, sugar, oil, eggs and vanilla until combined. Add flour mixture to pumpkin mixture, gently folding until well-blended.
FILLING: In a separate small bowl, beat cream cheese and sugar until smooth. Add egg and beat on low until just combined.
Fill muffin cups approximately one-third full. Distribute evenly among cupcakes, dropping a generous tablespoonful in the enter of each cupcake. Cover with remaining batter.
Bake for 20 to 25 minutes, or until a toothpick inserted in the pumpkin cake portion comes out clean. Cool for 10 minutes before moving to a wire rack to cool completely. Dust with powdered sugar just before serving (or frost as desired).
Recipe by Alida's Kitchen at https://www.alidaskitchen.com/2012/11/21/pumpkin-surprise-cupcakes/