The acoustic response of a rigidly backed poroelastic layer with a periodic set of elastic cylindrical inclusions embedded is studied. A semi-analytical approach is presented, based on Biot's 1956 theory to account for the deformation of the skeleton, coupling mode matching technique, Bloch wave representation, and multiple scattering theory. This model is validated by comparing the derived absorption coefficients to finite element simulations. Numerical results are further exposed to investigate the influence of the properties of the inclusions (type, material properties, size) of this structure, while a modal analysis is performed to characterize the dynamic behaviors leading to high acoustic absorption. Particularly, in the case of thin viscoelastic membranes, an absorption coefficient larger than 0.8 is observed on a wide frequency band. This property is found to be due to the coupling between the first volume mode of the inclusion and the trapped mode induced by the periodic array and the rigid backing, for a wavelength in the air smaller than 11 times the material thickness.