Solution : https://service.sap.com/sap/support/notes/1093088 (SAP Service marketplace login required)
Key words : 
enter direct tax, fi transactions fb60, direct tax posting, company code, system ignores, terms f5060, h3ste reason, solution implement, attached corrections, corrections
Related Notes : 
       
| 1267425 | Dump BCD_ZERODIVIDE in transaction MIRO/MIRA | 
| 1171092 | F5 060 w/ direct tax in FB60/FB70 Argentina/Peru | 
| 1093085 | FB60 - F5061 balance in 2nd/3rd loc currncy - Argentina/Peru | 
| 1063448 | FV60: Tax amounts are doubled when parking documents |