Evaluation of Logic in an Excel-Based Land and Building Tax (PBB) System Using Whitebox Data Flow Testing

Abstract

^{The Excel-based Land and Building Tax (PBB) processing system is widely used in village administration due to its simplicity, flexibility, and the ability to link formulas across multiple sheets. However, the use of formulas such as IF statements, cell references, and payment status mapping may lead to errors if not validated thoroughly. This study aims to evaluate the accuracy of the logical structure within the Excel-based PBB system using the Whitebox Data Flow Testing method. This method examines the define–use relationship, the TRUE and FALSE paths in each conditional branch, and the consistency of inter-sheet references. The results show that all tested formulas operate according to the defined conditions without producing reference errors or incorrect outputs. Therefore, the Whitebox Data Flow method is proven to be effective for validating the internal logic of Excel-based systems and can be recommended as a reliable testing approach for small-scale tax administration systems.}