file: /proc/sys/kernel/perf_cpu_time_max_percent
variable: kernel.perf_cpu_time_max_percent
Official reference

Hints to the kernel how much CPU time it should be allowed to use to handle perf sampling events. If the perf subsystem is informed that its samples are exceeding this limit, it will drop its sampling frequency to attempt to reduce its CPU usage.

Some perf sampling happens in NMIs. If these samples unexpectedly take too long to execute, the NMIs can become stacked up next to each other so much that nothing else is allowed to execute.

0: disable the mechanism. Do not monitor or correct perf’s sampling rate no matter how CPU time it takes.

1-100: attempt to throttle perf’s sample rate to this percentage of CPU. Note: the kernel calculates an “expected” length of each sample event. 100 here means 100% of that expected length. Even if this is set to 100, you may still see sample throttling if this length is exceeded. Set to 0 if you truly do not care how much CPU is consumed.