An orifice pulse tube refrigerator (PTR) having a pulse tube and a reservoir with a compliance value C is provided with a variable acoustic impedance connecting the pulse tube and the reservoir. The variable acoustic impedance includes two or more variable impedances, which may be an inertance and valves forming variable resistive members, wherein the resulting acoustic impedance has a phase angle that is variable for improved cooling efficiency. The inertance may also be variable to further provide for varying the phase angle. In another improvement, an acoustic transmission line connects the pulse tube and a driver unit for recovering power from the pulse tube for return to the driver to further increase the PTR operating efficiency.