PENILAIAN RISIKO PENGUBAHAN WANG HARAM DAN PEMBIAYAAN KEGANASAN DI PUSAT PERNIAGAAN DAN KEWANGAN ANTARABANGSA LABUAN (Risk Assessment of Money Laundering and Terrorism Financing in the Labuan International Business and Financial Centre)
DOI:
https://doi.org/10.32890/uumjls2025.16.2.9Keywords:
Pengubahan wang haram, pembiayaan keganasan, pusat kewangan luar pesisir, Labuan IBFC, FATF, penguatkuasaan undang-undangAbstract
Kajian ini menilai risiko pengubahan wang haram (money laundering, ML) dan pembiayaan keganasan (terrorist financing, TF) di Pusat Perniagaan dan Kewangan Antarabangsa Labuan (Labuan Labuan International Business and Financial Centre, IBFC). Menggunakan pendekatan kualitatif dengan analisis kandungan dokumen, kajian ini mengkaji punca-punca, implikasi, dan tahap risiko ML/TF serta keberkesanan langkah penguatkuasaan yang diambil oleh pihak berkuasa. Kajian ini juga menilai garis panduan sedia ada yang ditetapkan oleh kerajaan Malaysia dan institusi antarabangsa seperti Pasukan Petugas Tindakan Kewangan (Financial Action Task Force, FATF). Hasil kajian menunjukkan bahawa kedudukan strategik Malaysia, keterbukaan ekonomi, dan kekuatan kerahsiaan perbankan menjadikan Labuan IBFC sebagai sasaran utama untuk aktiviti ML/TF. Kajian ini mengenal pasti bahawa kelemahan dalam penguatkuasaan undang-undang dan pemantauan transaksi kewangan menyumbang kepada risiko yang tinggi. Selain itu, kajian ini menekankan kepentingan kerjasama antarabangsa dan penggunaan teknologi moden dalam mengesan dan mencegah ML/TF. Kajian ini menyarankan beberapa langkah untuk meningkatkan keberkesanan penguatkuasaan, termasuk pengemaskinian rangka kerja undang-undang, peningkatan kesedaran industri, dan penggunaan pendekatan berasaskan risiko. Implikasi dasar yang dicadangkan bertujuan untuk memperkukuh integriti dan kestabilan sistem kewangan Malaysia serta mengurangkan risiko ML/TF di Labuan IBFC.
ABSTRACT
This study assessed the risks of money laundering and terrorist financing at the Labuan International Business and Financial Centre (Labuan IBFC). Using a qualitative approach with document content analysis, this research examined the causes, implications, and risk levels of ML/TF, as well as the effectiveness of enforcement measures taken by authorities. The study also evaluated existing guidelines set by the Malaysian government and international institutions such as the FATF. The findings indicated that Malaysia's strategic location, economic openness, and strong banking secrecy make Labuan IBFC a prime target for ML/TF activities. The study identified those weaknesses in law enforcement and financial transaction monitoring as contributing to high risks. Additionally, the research emphasises the importance of international cooperation and the use of modern technology in detecting and preventing ML/TF. The study suggested several measures to enhance enforcement effectiveness, including updating the legal framework, increasing industry awareness, and adopting a risk-based approach. The proposed policy implications aimed to strengthen the integrity and stability of Malaysia's financial system and reduce ML/TF risks at Labuan IBFC.
Keywords: Money laundering, terrorist financing, offshore financial centre, Labuan IBFC, FATF, law enforcement.
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