#!/usr/bin/perl -w
use strict;
use warnings;
use diagnostics;
use CGI;
my $cgi=CGI->new;

my %data = (
        test1 => ['anzeige1','anzeige2'],
        test2 => ['val1','val2'],
);

build_formfield(\%data);

sub build_formfield {
        my %deref = %{$_[0]};
        my %hash_for_popup;
        my @values = @{ $deref{test1} };
        my @labels = @{ $deref{test2} };
        @hash_for_popup{ @values } = @labels;
        print STDOUT $cgi -> popup_menu (
                -name           => 'fieldname',
                -values         => $deref{'test2'},
                -labels         => \%hash_for_popup,
        );
}

<select name="fieldname" >
<option value="val1">val1</option>
<option value="val2">val2</option>
</select>