Perception is the act or the effect of perceiving, ie. how you interpret what you see or hear. Your perception of something, is your own view or interpretation of something. I think English Rose described attitude well, but I feel the key difference is that an attitude is closer related to actions or behaviour. An attitude is often expressed, through words or behaviour - and can be perceived by others. Attitude could also be understood as "state of mind". If a child is acting disrespectfully towards his teacher/parents, we would say that he has a "bad attitude".

They have nearly the same meaning. However, the word ‘perception’ is rather formal. It is used to mean an idea, a belief or an image you have as a result of how you see or understand something. The word ‘attitude’ (= opinion) means the way that you think and feel about somebody or something.