The design of low-frequency broadband acoustic absorbers with thin thicknesses is a longstanding and challenging problem. This work proposes an acoustic metasurface consisting of macro-perforated porous, thin-walled perforated plate, and meta-porous layers embedded by thin-walled plate (MPM) to combine the advantages of porous material and resonator. MPM is formed by four subunits with a phase gradient. The acoustic properties of an MPM unit cell are investigated by a theoretical model based on homogenization theory and transfer matrix methods, and the theoretical model is verified by a numerical model. Then, the sound absorption mechanism of MPM unit cell is explored, and it is revealed that the mid-frequency and low-frequency sound waves are mainly dissipated by thin-walled perforated plate and meta-porous layers, and the macro-perforated porous structure target high-frequency absorption. In addition, the dependence of geometric parameters of MPM unit cell on acoustic performance and reflected phase is investigated. Furthermore, the geometric parameters of each subunit in acoustic metasurface are carefully designed, and excellent absorption in target frequency is obtained by the hybrid resonance of a single unit cell and the surface wave conversion of MPM with reflected phase gradient. Also, the appearance of perfect sound absorption comes from the far-field interference between reflected waves and the wave-trapping phenomenon near the periodic structure. A thin (λ/20) absorption panel MPMs is designed to achieve multi-angle low-frequency broadband absorption and an effective normal sound absorption (>50 %) band over 344–3000 Hz. This work proposes a novel design idea and opens possibilities for acoustic metasurface practical applications in noise mitigation of various scenarios.
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