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Doubt abour two- tailed t- statistic test

When we are performing a 2 -tailed t statistic test, at level of significance ( alpha) =5 percent  and p value = 2.7% :

Do we compare p value with (alpha ) or with (alpha/2) ??  i .e.  do we compare 2.7 percent with 2.5 percent ( 5/2) or 5 ?  

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