JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION (JABE) DEPARTEMENT OF ACCOUNTING FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS NEGERI MALANG JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION P-ISSN 2528-7281 E-ISSN 2528-729X E-mail: jabe.journal@um.ac.id , http://journal2.um.ac.id/index.php/jabe Volume 7, Issue 1, September 2022 Previously known as: Jurnal Pendidikan Akuntansi (2012-2015) Currently known as: Journal of Accounting and Business Education (2016 – current) Journal of Accounting and Business Education is a fully peer-reviewed and open access journal published twice a year (March and September). Journal of Accounting and Business Education has an objective to help researchers publish their work for a wider audience and discover new connections. Journal of Accounting and Business Education considers original research articles and review articles in in any research areas of Accounting and Business Education. Editor-in-Chief Cipto Wardoyo, [Scopus ID: 57194279103] Universitas Negeri Malang, Indonesia Editorial Boards Essia Ries Ahmed, [Scopus ID: 56275650900] University of Nizwa, Oman Tariq Tawfeeq Yousif Alabdullah, [Scopus ID: 56275199100] University of Basrah, Iraq Dinh Tran Ngoc Huy, [Scopus ID: 36951633200] Banking University, Ho Chi Minh City, Viet Nam Ranu Jain, Sydenham Institute of Management Studies, Research and Entrepreneurship Education, India Mohd Rizal Palil, [Scopus ID: 51663834200] Universiti Kebangsaan Malaysia, Malaysia Diana Tien Irafahmi, [Scopus ID: 57188958626] Curtin University, Australia Liem Gai Sin, [Scopus ID: 57160832600] Association of International Business and Professional Management (AIBPM), Indonesia Satia Nur Maharani, [Scopus ID: 57216887292] Universitas Negeri Malang, Indonesia Roymon Panjaitan, [Scopus ID: 57218950196] Universitas Sains dan Teknologi Komputer Semarang, Indonesia Agung Yulianto, [Scopus ID: 57217123865] Universitas Swadaya Gunung Jati, Indonesia Dyah Nirmala Arum Janie, [Scopus ID: 57194281680] Universitas Semarang, Indonesia Cipto Wardoyo, [Scopus ID: 57194279103] Universitas Negeri Malang, Indonesia Amelia Amelia, [Scopus ID: 56996051000] Universitas Pelita Harapan, Indonesia Nujmatul Laily, [Scopus ID: 57223048430] Universitas Negeri Malang, Indonesia Sriyani Mentari, [Sinta ID: 6698536] Universitas Negeri Malang, Indonesia Arta Moro Sundjaja, [Scopus ID: 55858212100] Bina Nusantara University, Indonesia Endang Sri Andayani, [Sinta ID: 6696175] Universitas Negeri Malang, Indonesia Sulikah Sulikah, [SInta ID: 6026817] Universitas Negeri Malang, Indonesia Primasa Minerva Nagari, [Sinta ID: 6026761] Universitas Negeri Malang, Indonesia Aulia Herdiani, [Scopus ID: 57215585392] Universitas Negeri Malang, Indonesia Judi Suharsono, [Scopus ID: 57214913379] Universitas Panca Marga, Indonesia Arif Widyatama, [Scopus ID: 57214510720] STIE Pancabakti Palu, Indonesia Eka Ananta Sidharta, [Scopus ID: 57188958537] Universitas Negeri Malang, Indonesia Bambang Sugeng, [Scopus ID: 57193795732] Universitas Negeri Malang, Indonesia Mohamad Arief Rafsanjani, [Scopus ID: 57198441635] Universitas Negeri Surabaya javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8654') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/818493') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349363') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/662871') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/815558') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/149991') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8659') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/815565') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/815514') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/815535') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349468') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349456') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8654') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349377') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/4230') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8658') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/149985') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8657') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8661') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8784') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/3998') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349508') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8675') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/149975') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8656') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8616') JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION P-ISSN 2528-7281 E-ISSN 2528-729X E-mail: jabe.journal@um.ac.id , http://journal2.um.ac.id/index.php/jabe Volume 7, Issue 1, September 2022 Reviewers Crispina Gregory K Han, [Scopus ID: 57131827400] Universiti Malaysia Sabah, Malaysia Graham Brendon Dellar, [Scopus ID: 16446655100] Curtin University of Technology, Australia Lee Hsuan Lin, [Scopus ID: 25121290400] Yuan Ze University - Taiwan Thomas Soseco, [Scopus ID: 57194284145] The Waikato University, New Zealand Jati Kasuma Ali, [SCopus ID: 57190291965] Universiti Teknologi Mara, Malaysia Yuan Teng Hsu, [Scopus ID: 56518883500] Yuan Ze University - Taiwan Nur Adiana Hiau Abdullah, [Scopus ID: 57202626302] Universiti Utara Malaysia, Malaysia Tulus Suryanto, [Scopus ID: 57191504347] IAIN Raden Intan Lampung Ari Kamayanti, [Scopus ID: 57202217496] Universitas Brawijaya Yuliansyah Yuliansyah, [Scopus ID: 56685690500] Universitas Lampung Sutrisno Sutrisno, [Scopus ID: 57204889243] Universitas Islam Indonesia, Indonesia Ceacilia Srimindarti, [Scopus ID: 57210888518] Universitas Stikubank, Indonesia Sigit Hermawan, [Scopus ID: 5720794070] Universitas Muhammadiyah Sidoarjo, Indonesia Pancawati Hardiningsih, [Scopus ID: 57210888228] Universitas Stikubank, Indonesia Agus Zainul Arifin, [Scopus ID: 57188962176] Universitas Tarumanegara Jakarta Ronald Ronald, [Scopus ID: 57203370917] Universitas Pelita Harapan, Indonesia A.A. Gde Satia Utama, (Scopus ID: 57190400910), Universitas Airlangga, Indonesia Negina Kencono Putri, [Scopus ID: 55806508000] Universitas Jenderal Soedirman, Indonesia Faidul Adzim Musa, [Scopus ID: 57203746748] Universitas Muhammadiyah Makassar, Indonesia Nurjannah Rahayu Kistanti, [Scopus ID: 57215215364] Universitas Negeri Semarang, Indonesia Masripah Masripah, [Scopus ID: 57202385712] UPN Veteran Jakarta, Indonesia Dwi Ermayanti Susilo, [Scopus ID: 57205064630] STIE PGRI DEWANTARA, Indonesia Victor Pattiasina, [Scopus ID: 57207245058] Univeristas Yapis Papua, Indonesia Rony Wardhana, [Scopus ID: 57209295642] Universitas Narotama, Indonesia Sri Utami Ady, [Scopus ID: 57204906656] Universitas Dr. Soetomo, Indonesia Eka Handriani, [Scopus ID: 57190022037] Universitas Darul Ulum Islamic Centre Sudirman, Indonesia Wiwit Apit Sulistyowati, [Scopus ID: 57216894065] Universitas Swadaya Gunung Jati, Indonesia Yananto Mihadi Putra, [Sinta ID: 6111125] Universitas Mercu Buana, Indonesia Mr. Syakhrial Syakhrial, [Sinta ID: 6725831] Universitas Pamulang, Indonesia Muhammad Ikbal, [Scopus ID: 57509682900] Universitas Mulawarman javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/149996') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/818519') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8662') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/815591') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/832618') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8663') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/465790') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8666') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8670') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8669') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/222070') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357743') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/4268') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357736') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8672') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349394') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/127975') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349412') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/341014') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349424') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349436') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349444') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349522') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357726') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357733') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349525') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349465') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349485') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/340479') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/4266') JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION P-ISSN 2528-7281 E-ISSN 2528-729X E-mail: jabe.journal@um.ac.id , http://journal2.um.ac.id/index.php/jabe Volume 7, Issue 1, September 2022 Table of Contents 1. A Review of Corporate Social Responsibility: Its Perception, Practice, Impact, and Challenges in Nigeria ................................................................................................. 1-24 Lynda Chineze Ezechukwu, Anthonia Uju Uzuagu 2. Covid-19 Outbreak and Industry Reactions: Evidence from Colombo Stock Exchange .................................................................................................................. 25-34 Dissanayaka, W.C.M., & Anuradha, P.A.N.S. 3. Tax Planning Practices Amongst Tax Agents: Evidence from Malaysia ..................... 35-44 Mohd Rizal Palil, Syahirah Razif 4. The Effect of Constructive Alignment in Course Design on Accounting Students’ Development of Written Communication Competence ................................ 45-58 Diana Tien Irafahmi, P John Williams, Nena Lim 5. Determinants of Efficiency of Tax’s Collection in Oman .............................................. 59-71 Yousuf Nasser Amur Alsarmi, Essia Ries Ahemed