In numerical wave propagation methods, the perfectly matched layer (PML) boundary condition is employed to prevent spurious reflections. However, PML takes additional resources in number of computation points and time. In this study, the PML performance is examined with change in the distribution of sampling points and PML absorption profile with a view to optimizing its efficiency. We have used the collocation method in our examples. We have found that equally spaced field sampling points give better absorption of beams under both optimal as well as non-optimal conditions for lower PML widths. While at higher PML widths, unequally spaced basis points may be more advantageous. The behavior of different absorption profiles varies with point spacing. For numerical tests, Gaussian beam propagation in a homogeneous medium is considered. Comparing different profiles, we find that a new profile p sin with 4 = p and quartic profiles are the best in equally spaced points, while 2 sin and square profiles are the best in unequally spaced points.