Interaction Testing

2002 ◽  
Keyword(s):  
Interaction Testing

Pengampunan Pajak Berulang dan Kepastian Hukum dalam Kepatuhan Pajak di Indonesia: Sebuah Quasi Eksperimen

2019 ◽  
Vol 8 (2) ◽  
pp. 126
Author(s):  
Ade Lisa Matasik ◽  
Theresia Woro Damayanti
Keyword(s):  
Factorial Design ◽  
Tax Compliance ◽  
Experiment Design ◽  
Bachelor's Degree ◽  
Legal Certainty ◽  
High Compliance ◽  
Tax Amnesty ◽  
Interaction Testing ◽  
High Level ◽  
Quasi Experiment

<p class="JurnalASSETSABSTRAK">ABSTRAK</p><p>Pengampunan pajak telah dilakukan berulang kali di Indonesia yaitu 1964, 1989, 2008 dan 2016. Penelitian ini menguji apakah ada perbedaan kepatuhan pajak antara yang mengetahui pengampunan pajak berulang serta merasakan kepastian penegakan hukum dan yang tidak. Penelitian ini menggunakan  quasi eksperimen faktorial 2 x 2 antarsubyek dengan mahasiswa akuntansi di FEB yang sedang mengambil matakuliah manajemen pajak sebagai partisipan. Hasil dari penelitian ini adalah terdapat pengaruh antara pengetahuan tentang pengampunan pajak berulang maupun kepastian penegakan hukum terhadap kepatuhan pajak. Hasil dari pengujian interaksi yang diperoleh adalah ketika wajib pajak tidak mengetahui adanya pengampunan pajak yang berulang dan merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang paling tinggi. Sebaliknya ketika wajib pajak mengetahui adanya pengampunan pajak yang berulang dan tidak merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang rendah.<em></em></p><p class="JurnalASSETSABSTRAK"><em>ABSTRACT</em></p><p><em>Tax amnesty has been repeadly implemented in Indonesia namely 1964,1989, 2008 and 2016.The purpose of the study is to examine is there any tax compliance differences between those who perceive recurring tax amnesty and feel legal certainty and to those who do not. This quasi experiment design was consisted of 2x2 between subject factorial design, with Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management as participants. The result shown that there is influence between recurring tax amnesty knowledge and legal certainty in the tax compliance. The result of the interaction testing shown that when taxpayer are not aware of any recurring tax amnesty and feel the high legal certainty will result high compliance. Conversely, when taxpayers know that there is recurring tax amnesty and do not sense a high level certainty, it would result a low tax compliance.<br /></em></p>

scholarly journals PRIORITIZATION OF COMBINATORIAL TEST CASES BY INCREMENTAL INTERACTION COVERAGE

2013 ◽  
Vol 23 (10) ◽  
pp. 1427-1457 ◽  
Author(s):  
RUBING HUANG ◽  
XIAODONG XIE ◽  
DAVE TOWEY ◽  
TSONG YUEH CHEN ◽  
YANSHENG LU ◽  
...  
Keyword(s):  
Test Case ◽  
Test Cases ◽  
New Strategy ◽  
Testing Cost ◽  
Test Prioritization ◽  
Interaction Testing ◽  
Parameter Interactions ◽  
Combinatorial Interaction Testing ◽  
Alternative Assumption ◽  
Better Than

Combinatorial interaction testing is a well-recognized testing method, and has been widely applied in practice, often with the assumption that all test cases in a combinatorial test suite have the same fault detection capability. However, when testing resources are limited, an alternative assumption may be that some test cases are more likely to reveal failure, thus making the order of executing the test cases critical. To improve testing cost-effectiveness, prioritization of combinatorial test cases is employed. The most popular approach is based on interaction coverage, which prioritizes combinatorial test cases by repeatedly choosing an unexecuted test case that covers the largest number of uncovered parameter value combinations of a given strength (level of interaction among parameters). However, this approach suffers from some drawbacks. Based on previous observations that the majority of faults in practical systems can usually be triggered with parameter interactions of small strengths, we propose a new strategy of prioritizing combinatorial test cases by incrementally adjusting the strength values. Experimental results show that our method performs better than the random prioritization technique and the technique of prioritizing combinatorial test suites according to test case generation order, and has better performance than the interaction-coverage-based test prioritization technique in most cases.

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