A new polarization independent broadband metamaterial absorber (MA) structure based on split ring resonators which are loaded with lumped elements and via connection lines is proposed. The designed structure shows a perfect absorption between which is validated by simulation studies. Experimental study is only made for the structure that has no via connections and no the lumped element resistors to show the importance of these entities in the proposed metamaterial structure. Both numerical and experimental study results show that broadband MA property depends on the resistors and via connections on the proposed structure. By having high absorption in a wideband range which is numerically demonstrated, the proposed structure can be used in energy harvesting or wireless power transfer applications with higher efficiencies.