Working with a checkbox and EntityFieldQuery
You can add tag to your query and use hook_query_TAG_alter() to add additional conditions. Here's an example:

function mymodule_get_nodes() {
  $query = new EntityFieldQuery();
  $query-&gt;entityCondition('entity_type', 'node')
    -&gt;addTag('node_is_not_tagged');
  return $query-&gt;execute();
}

/**
 * Implements hook_query_TAG_alter().
 */
function mymodule_query_node_is_not_tagged_alter(QueryAlterableInterface $query) {
  $query-&gt;leftJoin('field_data_field_hide_panel', 'hp', 'node.nid = hp.entity_id AND hp.entity_type = :entity_type');
  $or = db_or()
    -&gt;condition('hp.field_hide_panel', 0)
    -&gt;isNull('hp.field_hide_panel');
  $query-&gt;condition($or);
}


Link to relative issue: https://www.drupal.org/node/1157006