In this paper, a comprehensive investigation into discretization, effective sample time selection considering delays in the system, and time and frequency domain analysis of a DC-DC buck converter, which plays a vital role in photovoltaic (PV) systems, is conducted to enhance the understanding of their dynamic behavior, optimize control algorithms, improve system efficiency, and ensure reliable power conversion in photovoltaic applications. To effectively address the non-linear behavior and enhance digital control of a buck converter by selecting the best sample time, several approaches can be employed. These include accurate modeling and identification of non-linear elements, development of advanced control algorithms that account for non-linearities, implementation of adaptive control techniques, and utilization of feedback mechanisms to compensate for deviations from linearity. By considering and mitigating the non-linear behavior, digital control systems can achieve improved accuracy, stability, and transient behavior in regulating the buck converter's output waveforms (voltage or current). The results of the study demonstrated that the trapezoidal integration method which is also known as bilinear approximation, or Tustin's approach outperformed other commonly used discretization methods, such as first-order hold (FOH), zero-order hold (ZOH), impulse response matching (impulse invariant), and matched pole-zero (MPZ) technique, in dual-domain (both time and frequency) analysis. The key finding highlighting the superiority of the bilinear approximation was its ability to achieve the closest match in the frequency domain bridging the continuous-time and discrete systems. This finding emphasizes the significance of the bilinear approach in preserving the frequency characteristics of the original continuous-time system during discretization. By employing this method, the discrete system closely approximated the behavior of its continuous-time counterpart, ensuring accurate frequency-domain representation.