The tunable acoustic liner is a research focus in the academia. This paper puts forward a kind of tunable acoustic liner which based on inverse piezoelectric. The piezoelectric plate is used as the backplane of the acoustic liner, the cavity volume of the liner is changed by the deformation of the piezoelectric plate, thus the frequency of the acoustic muffler liner can be adjusted. On the basis of analyzing the principle of the acoustic liner muffler and the inverse piezoelectric effect, the displacement of the piezoelectric sheet has been analyzed by using the finite element method. It is found that the deformation of the piezoelectric plate presents a linear relationship with the amplitude of the applied DC voltage. Finally, the design of the piezoelectric acoustic liner structure is optimized and the relative amount of change in volume is increased. The relative amount of change in volume is creased from 0.85% to 3.3% and the band offset of the acoustic liner can reach to 30 Hz when the deformation of piezoelectric plate with diameter of 50 mm is 0.2 mm.