Rounding issues may occur because the rounding rules are in place.
Be sure correct the price according to your need.
In above example the actual price with tax is 1.925, rounded 1.93. This is how it should be configured in countries where off tax price is presented to customer (for example US)
In countries where price is presented to customer with tax (for example VAT in use) you'll need to correct the price against "with tax price".
As a result you'll get Change value against payment of 5.00 as follows: