The understanding of sound absorption mechanism of acoustic liners or resonators under high incident Sound Pressure Level (SPL) has been a challenging problem for several decades. In order to describe the acoustic field accurately and undercover the sound absorption mechanism of microslit resonator, 2D and 3D Direct Numerical Simulations (DNS) using high order low dispersion and low dissipation Computational Aeroacoustics (CAA) method are carried out. The simulations are first validated by available experimental data with very good agreement. Then the observed DNS database is used to analyze nonlinear absorption characteristic of microslit resonator, which is connected with both incident frequency and SPL. The distribution of absorption coefficient along with incident frequency is quasi-periodic with multi resonant frequencies. Incident SPL also influences the distribution of absorption coefficient, and it is found that the relationship between absorption coefficient and incident SPL can be described by Gaussian Function. Based on the understanding above, a modified nonlinear impedance model is proposed for absorption coefficient prediction, which shows good performance in capturing the main characteristics of nonlinear resonator behavior.