Porous p-type gallium nitride (GaN) films were successfully formed using 50 Hz operated 60 mA alternating current-assisted photo-electrochemical etching for 90 min in 1:0, 1:1, 2:1, and 1:2 volume ratios of sulfuric acid:methanol solutions. The formation of Ga-O-N passivation layer on GaN films etched in 1:1 and 1:2 solutions has served as a barrier to limit etching behavior of the films, leading to the formation of tiny pores, which attenuated emission intensities of E 2 (high) and A 1 (TO) phonon modes, and near band edge (NBE) photoluminescence in addition to an emergence of yellow emission band attributable to defects originating from Ga-O-N. The increase of H 2 SO 4 content than that of CH 3 OH in the 2:1 solution that resulted in the formation of the largest pore size (87.1 nm) has however enhanced emission intensities of E 2 (high), A 1 (TO), and NBE without the detection of yellow emission band. Detailed explanation with regard to the pore formation accompanied with defects generation, strain changes and in-plane stress relaxation as well as corresponding effects on optical bandgap of the films has been systematically studied.