| Reasons | Frequency | Percent |
| Expensive to operate | 6 | 14.3 |
| Want my privacy | 12 | 28.6 |
| Lack of accounting skills | 2 | 4.8 |
| Do not see the need | 14 | 33.3 |
| It makes my enterprise to pay more tax | 2 | 4.8 |
| It is time consuming | 6 | 14.3 |
| Total | 42 | 100.0 |