Terahertz (THz) radiation, which is defined as the electromagnetic wave with a frequency ranging from 0.1 THz to 10 THz, has attracted widespread attention in recent years because of its unique possibilities in many fields. High-performance THz polarization splitter, a key device in THz manipulation, is of great significance for studying the THz devices. In the present paper, a novel dual-core THz polarization splitter is proposed, which is based on porous fiber with near-tie units. The introduction of near-tie units into the fiber core can enhance asymmetry to realize high mode birefringence. And the results show that the porous THz fiber exhibits high birefringence at a level of 10-2 over a wide frequency range. An index converse matching coupling (ICMC) method, which exhibits several advantages (such as short splitting length, high extinction ratio, low loss, and broad operation bandwidth), is used to allow for the coupling of one polarization mode within a broad operation band, while the coupling of the other polarization component is effectively inhibited. The splitting length is equal to one coupling length of x- or y-polarization component for which inter-core coupling occurs, and short splitting length means low transmission loss. Unlike the reported filling method, an adjusting structure method is proposed in the paper to satisfy the condition of index converse matching coupling. The full vector finite element method (FEM), which is based on the variational principle and the subdivision interpolation, is used to analyze the guiding properties of the proposed THz polarization splitter. The FEM is a widely used numerical method in physical modeling and simulation. Simulation results show that the THz polarization splitter operates within a wide frequency range of 0.5-2.5 THz. The splitting length does not exceed 2.5 cm in the whole frequency range and the minimum is only 0.428 cm. At 2.3 THz, the material absorption losses of x- and y-polarization are both less than 0.35 dB, and the extinction ratios for x- and y-polarization are 2.9 and 19.2 dB, respectively. Moreover, by comparing with a THz polarization splitter with filling method, the proposed THz polarization with adjusting structure method is easier to realize, the operating frequency range is wider, the splitting length is shorter, and the material absorption loss is lower. Finally, we note that the fabrication of such THz porous fiber designs could be realized by several methods, such as a capillary stacking technique, a polymer casting technique, a hole drilling technique, etc.