Why do my Perl tests fail with `use encoding 'utf8'`

#!perl

use strict;
use warnings;
use encoding 'utf8';
use Test::More 'no_plan';

ok('áá' =~ m/á/, 'ok direct match');

my $re = qr{á};
ok('áá' =~ m/$re/, 'ok qr-based match');

like('áá', $re, 'like qr-based match');