Why is the Malaysian EPF interest rates called dividends? Why can't they use the term "interest"?

Answer 1

debt and interest are against Islam and Malaysia is majority Muslim, so legal structures are different there. Technically, the capital providers who are ahead of owners there are the equivalent of limited partners and therefore their return is a dividend.

I believe the Malaysian tax structure takes notice of this and you'll have to check an authorative source if thaose details are important to you.