The purpose of this paper is to calculate an accurate sound absorption coefficient for a micro-perforated panel absorber (MPPA). When the sound absorption coefficient is calculated, there is a difference between the measurement and the calculation. In the calculation, a resistive end correction coefficient (β) of 2 or 4 and a reactive end correction coefficient (δ) of 0.85 are generally applied. However, using an impedance tube test, we confirm that end correction coefficients change depending on the specification of the micro-perforated panel. The resistive end correction coefficient is in the range of 2–4 and increases when the hole diameter and the porosity decrease and the panel thickness increases. The reactive end correction coefficient is less than 0.85 and increases when the hole diameter and the panel thickness increase and the porosity decreases. Based on our experimental results, we derive new coefficient formulas expressed by the hole diameter (d), the hole spacing (b), the porosity (p) and the panel thickness (t). To verify the proposed formulas, the sound absorption coefficient calculation is compared with the measurement, which confirms that the absorption coefficient is affected by the ratio between the air mass inside the hole and the added air mass outside the hole. The relation between the two masses can be confirmed by the ratio of the panel thickness (t) to the hole diameter (d). In a single-layer MPPA, when t/d is greater than or equal to about 2, the absorption peak level of calculations, no matter what β is applied, is similar to the measurement. On the other hand, when t/d is less than about 2, the calculation is greatly affected by β. The sound absorption coefficients for both single- and double-layer MPPAs are compared according to the proposed formulas and coefficients of other researchers. The calculation of the proposed formulas among calculations is in good agreement with the measurement.