Something sounds strange here. Completing performance reviews is usually a management KPI (key performance indicator - something used to determine performance). While some reviews may be more formal and detailed than others - for some a quick, informal chat is fine - not doing a review is usually frowned on by HR.
Similarly, while many companies may claim salary increases are dictated by performance, in practice they are often unrelated. Upper management usually allocate money for salary increases top down based on budget forecasts and past results and this flows down the management structure to individuals. Performance reviews are, at best, a rationalization.
Considering you have raised this multiple times both with your manager and HR, I suspect one of the following:
You are not getting a pay raise and the manager is avoiding a difficult conversation with you. While I think the manager should have this conversation (not having one is only going to make things worse in the future), this does not help you.
In this case, you need to keep pushing until you get a resolution. As others have suggested, start going up the "chain of command" being polite and constructive.
Your manager has bigger problems. Maybe he or she is under pressure to solve an unrelated problem and you are just considered lower priority. Once again, this is the manager's problem - management is the art of balancing the important and urgent - but you are impacted by the situation.
In this case, you need to identify the other problem(s) and help solve them. This may free the manager up to actually do the performance review.
(Unlikely but including for completeness) You are in a role where performance reviews are not done. For example, you could be on a contracted rate rather than a salary. If you are relatively new to the organization, performance reviews may not be done in the first year. I think this is unlikely in your case, since HR probably would have told you this but it is something to consider.
In the meantime, speak to other people in the organization and work out whether others are in the same situation. If this is a pattern, it may help to act en mass (as a group). Keep accurate records of conversations, E-mails and meetings. If this does "blow up" into disciplinary action, such records will help. Lastly, keep things civil. You may need your boss or others in the organization as referees or references for future employment.
Ultimately, how important is the pay rise to you? If this is something you desperately need, look elsewhere for a new job. If this is something you can live without, be prepared for it to happen next year.
In my opinion, a performance review is a small investment in time. If they cannot invest the time in you, it is often indicative of the organization's interest in you.