A discrete power switching device used in the applications of computer and telecommunications requires operating less than 300 V during reverse bias, but for the use of motor control, robotics, and power distribution, it requires operating at beyond 300 V. With the current design structure, the P-i-N diode device can only operate at 250 V. To widen the operating range of the P-i-N power switching avalanche diode that can be operated more than 300 V, we studied the effects of the epitaxial layer thickness (WD) and resistivity (p) during forward and reverse biasing by performing a process simulation as well as the confirmation on the two level factorials of design of experiment (DOE) of physical wafers. The result shows that, the changes of the WD of 42 μm and p of 32 ohm cm on a P-i-N diode can increase the reverse breakdown voltage (VR) performance beyond 300 V during reverse bias.