The nanoscale modulation of light can be achieved by integrating plasmonic nanostructures with phase change materials. A dynamic and tunable perfect absorber is designed by combining VO₂–Au hybrid nanodisc array with metal–insulator–metal structure. The finite-difference time-domain method is used to simulate the absorption curves under different structural parameters and temperatures. In the near-infrared band of 700 to 1800 nm, the average absorption rate and absorption bandwidth of the absorber in the insulating phase of VO₂ are 87.6% and 939 nm, respectively. And the maximum absorption modulation depth before and after phase transition of VO₂ reaches 63.8%. The absorber can tolerate a wide range of incident angles and exhibits polarization-independent features. We envisage that the overall advantages of this absorber will open new opportunities for optical modulation and optoelectronics.