I may be totally off base here, but from the context of your post I'm assuming you're in an introductory statistics course and so I will answer based on what you're probably currently learning.

I believe that the "percentages" are proportions for some unspecified thing of interest. We're given a hypothesized value for the population proportion, p, of 0.068 and a sample proportion, phat, of 0.044. We're also given the sample size, n, of 88. From what I can tell, we're looking to conduct the hypothesis test

H0: p = 0.068 , Ha: p /= 0.068

The way you've probably learned for conducting this type of test is the one-proportion Z-test/07%3A_One-Sample_Inference/7.02%3A_One-Sample_Proportion_Test). We first need to check the conditions np >= 10 and n(1-p) >= 10. If these hold, then we can compute the test statistic:

Z = (p - phat) / sqrt(p(1-p)/n) = (0.068 - 0.044) / sqrt(0.068(1-0.068)/88)

Remember that the test is two sided when determining your p-value.