To perform a trick on a bike or quad you need to have enough air, the game will automatically do the trick for you. I found that traveling to Tsunami Reef base camp is the best, when it loads the jump is right behind you. To get to it you need to turn left and go past the rocks on your left, then immediately after the rocks turn left again and you'll see a checkpoint. Go to that checkpoint and you will see the jump between W and NW directions. You need enough speed so every time you go off the jump immediately break and turn around and go back past the checkpoint. Rinse and repeat 200 times for the achievement.
Note: It seems kind of random when you do a trick, I've found that some jumps won't allow you to do a trick off of them, just keep trying and you'll find a good one.