If you don’t have the headers, you’ll need to download them first… here is what worked for me
sudo apt install -y libperl-dev
mkdir l4t && cd l4t
wget https://developer.nvidia.com/embedded/L4T/r32_Release_v4.4/r32_Release_v4.4-GMC3/Sources/T186/public_sources.tbz2
tar -xjf public_sources.tbz2
tar -xjf Linux_for_Tegra/source/public/kernel_src.tbz2
cd kernel/kernel-4.9/tools/perf
make
./perf --version