dB are a ratio, percentages are an increment.
For quantities like gain, you should use dB: if you increase something by 20%, and then decrease it by 20% you do not get back to the start.
1.200 x 0.800 = 0.960, not 1.000
If you increase something by 3 dB, and then decrease it by 3 dB, you get 0 dB which is back to the start.