In order to create a SQL database and user on the DirectAdmin panel, please follow the steps below:

1. Login to the DirectAdmin panel using your login credentials.
2. Navigate to the "SQL Manager" section, which can typically be found under the "Advanced Features" tab.
3. Click on the "Create New Database" button.
4. Enter the name of the database you wish to create, as well as the name of the user you want to assign to the database.
5. Click "Create" to finish creating the database and user.
6. Once the database and user have been created, you can access the database using a tool such as PHPMyAdmin by logging in with the user and password you just created.