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"Pengakomodasian gaya bahasa yang dilakukan oleh Kaesang Pangarep pada media sosial-nya merupakan salah satu strategi pemasaran yang ditargetkan untuk Generasi MZ. Penelitian ini memiliki tujuan untuk menganalisis pengaruh Linguistic Style Matching terhadap tingkat kepercayaan (Brand Trust) pengguna Instagram terhadap Kaesang Pangarep, selaku Ketua Umum Partai Solidaritas Indonesia yang menggunakan teknik convergent pada pengakomodasian gaya bahasanya (gaya bahasa yang mengikuti audiens). Pada penelitian ini, kedua variabel tersebut diuji melalui variabel mediasi Perceived Relationship Investment yang terdiri dari (1) Quality of Interaction, (2) Benevolence, dan (3) Perceived Interaction Effort. Kuesioner disebar melalui fitur direct message Instagram kepada 250 pengikut Kaesang Pangarep (@kaesangp) dengan rincian 125 responden Generasi Milenial dan 125 responden Gen Z. Pre-test dilakukan sebelum penelitian utama untuk menguji validitas dan reliabilitas dengan menggunakan SPSS 20.0. Lalu, analisis data menggunakan SEM-PLS (Structural Equation Modeling-Partial Least Square) dengan pengolahan data menggunakan perangkat lunak SMARTPLS-3. Hasil dari penelitian menunjukkan tiga dari empat hipotesis yang ada di dalam penelitian ini memiliki hubungan positif dan signifikan. Hipotesis yang ditolak adalah pengaruh antara Extent of Accommodation dengan Brand Trust. Studi ini memberikan rekomendasi dalam lingkup pemasaran untuk meningkatkan kepercayaan (Brand Trust) menggunakan strategi pemasaran pengakomodasian gaya bahasa Generasi MZ pada interaksi sosial media yang juga diselaraskan dengan kualitas interaksi, intensi kebaikan, dan usaha interaksi yang baik.

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Accommodating language styles carried out by Kaesang Pangarep on his social media is one of the marketing strategies targeted at the MZ Generation. This research aims to analyze the influence of Linguistic Style Matching on the level of trust (Brand Trust) of Instagram users towards Kaesang Pangarep, as General Chair of the Indonesian Solidarity Party, who uses convergent techniques to accommodate his language style (a language style that follows the audience). In this research, these two variables were tested through the mediating variable Perceived Relationship Investment which consists of (1) Quality of Interaction, (2) Benevolence, and (3) Perceived Interaction Effort. The questionnaire was distributed via the Instagram direct message feature to 250 followers of Kaesang Pangarep (@kaesangp) with details of 125 Millennial Generation respondents and 125 Gen Z respondents. The pre-test was carried out before the main research to test validity and reliability using SPSS 20.0. Then, data analysis using SEM-PLS (Structural Equation Modeling-Partial Least Square) with data processing using SMARTPLS-3 software. The results of the research show that three of the four hypotheses in this study have a positive and significant relationship. The hypothesis that is rejected is the influence between Extent of Accommodation and Brand Trust. This study provides recommendations within the scope of marketing to increase trust (Brand Trust) using a marketing strategy that accommodates the language style of the MZ Generation in social media interactions which is also aligned with the quality of interactions, good intentions and good interaction efforts."

"Peran sektor perpajakan sangat penting dalam perekonomian negara. Dalam beberapa tahun terakhir, target penerimaan pajak terus meningkat seiring dengan kebutuhan pembiayaan negara yang semakin besar. Untuk mencapai target tersebut, Otoritas Pajak Pusat perlu menjaga reputasi yang baik demi mempertahankan dan meningkatkan kepercayaan masyarakat melalui strategi employee advocacy, yaitu strategi di mana pegawai secara aktif mempromosikan nilai-nilai dan citra positif organisasi kepada publik. Berdasarkan berbagai literatur, terdapat beberapa hal yang dapat mendorong perilaku employee advocacy yaitu ethical culture, servant leadership, dan transparent communication. Sebagai tambahan, penelitian ini juga menggunakan variabel perceived relationship investment sebagai mediator. Penelitian ini bertujuan untuk mengetahui pengaruh ethical culture, servant leadership, transparent communication, dan perceived relationship investment terhadap employee advocacy pada organisasi sektor publik. Data penelitian dikumpulkan melalui survei secara daring terhadap pegawai pada Otoritas Pajak Pusat di Indonesia. Data sebanyak 762 sampel telah berhasil dikumpulkan, adapun data akhir responden sebanyak 586 sampel selanjutnya dianalisis dengan metode Structural Equation Modelling menggunakan LISREL. Hasil penelitian ini menunjukkan bahwa ethical culture, servant leadership, dan perceived relationship investment memiliki pengaruh positif dan signifikan terhadap employee advocacy. Ethical culture, servant leadership, dan transparent communication memiliki pengaruh positif dan signifikan terhadap employee advocacy melalui peran mediasi perceived relationship investment. Penelitian ini memberikan kontribusi di bidang manajemen sumber daya manusia terkait faktor-faktor yang perlu diperhatikan oleh organisasi sektor publik untuk dapat meningkatkan perilaku employee advocacy

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The role of the tax sector is crucial in a country’s economy. In recent years, tax revenue targets have continuously increased in line with the growing financial needs of the state. To achieve these targets, the Central Tax Authority must maintain a positive reputation to sustain and enhance public trust through an employee advocacy strategy, where employees actively promote the organization’s values and positive image to the public. Based on various literature, several factors can encourage employee advocacy behavior, namely ethical culture, servant leadership, and transparent communication. Additionally, this study includes perceived relationship investment as a mediator variable. The aim of this research is to examine the influence of ethical culture, servant leadership, transparent communication, and perceived relationship investment on employee advocacy in public sector organizations. Research data were collected through an online survey of employees at the Central Tax Authority in Indonesia. A total of 762 responses were received, with a final sample size of 586 being analyzed using Structural Equation Modeling (SEM) with LISREL. The results indicate that ethical culture, servant leadership, and perceived relationship investment have a positive and significant impact on employee advocacy. Ethical culture, servant leadership, and transparent communication also positively and significantly influence employee advocacy through the mediating role of perceived relationship investment. This research contributes to the field of human resource management by highlighting the factors public sector organizations should consider to enhance employee advocacy behavior."