Based on the similarity between time-independent Schr?dinger equation and Helmholtz equation, the analytical transfer matrix method was utilized to analyze macroscopic quantum tunneling effect, and the potential filed and eigenvalue were corresponded to the refractive index and propagation constant, respectively. Without solving the Schr?dinger equation and any approximation, the exact analytic expressions of reflection coefficient and reflection probability of the particle were obtained. Initial results show the equations obtained here are exact and have clear physical meanings. It is expected to be applied in the researches of many basic quantum phenomena, such as quantum tunneling effect, quantum reflection, quantum particles and tunneling resonance.