In this paper, a methodology for the efficiency improvement of the photovoltaic system without adding some elements or increasing the cost comparing with the conventional system is discussed. It is suggested the optimal photovoltaic module configuration through its performance analysis, and also the suitable maximum power point tracking (MPPT) voltage considered the system cost and the efficiency of the converter. The high efficiency photovoltaic system by using the parallel power transfer (PPT) based MPPT converter is proposed and analyzed theoretically comparing with the conventional Buck type MPPT converter. Finally, it is designed and implemented the proposed photovoltaic system for supplying DC 48V by using the PPT based MPPT converter. And the effect of the efficiency improvement and the usefulness of the proposed system is proved through some preliminary simulation and experiment results.