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Acrobatics and Gymnastics both provide a Back Flip ability expressed as a percentage chance.
The combat section presents a Back Flip that is rolled as a d20 defensive action.
Tumbling presents what appears to be a clarification and/or refinement of the Back Flip described I Acrobatics/Gymnastics and states that it grants a +4 to Dodge.
My question then is: Is the skill at all related to the combat maneuver and, if so, how does one go from a percentage chance to a d20 roll? Additionally, how does the Tumbling version fit into all of this and how does the Dodge bonus factor in?

I wasn't aware of that +4, would be interesting to see how that translates into Ninjas and Superspies.

I don't know how to interpret the canon but I think simplest might be to say that if they make the skill roll they get the +4 but otherwise they just have to use their normal backflips bonus as some forms add.