Earplugs are commonly used to prevent noise-induced hearing loss. However, their effectiveness is often hindered by the discomfort they cause, impacting consistent and correct use. An important acoustical discomfort, known as the occlusion effect, arises from an increased perception of bone-conducted physiological sounds (such as one's own voice, breathing, and chewing) when the ear canal is occluded. To objectively assess this discomfort, the study proposes the use of an acoustical test fixture (ATF) that avoids direct measurements on human participants. The ATF employs an anatomically realistic truncated outer ear, incorporating soft tissues, cartilage, and bone components to replicate the outer ear's bone conduction path, crucial for occlusion effect assessments. The study demonstrates that the proposed ATF can replicate key effects observed in objective ccclusion effect (OE) measurements on human participants, including significant OE at low frequencies diminishing with increasing frequency, reduction of OE with greater insertion depths, and distinctions among various earplug types—especially noticeable at deeper insertions. Furthermore, a computationally efficient finite element method-based virtual tester for the ATF is developed and validated.