At　low　sampling　to　fundamental　frequency　ratios,　the　time　delay　introduced　by　the　Pulse　Width　Modulation　(PWM)　calculation　and　the　duty　cycle　update　deteriorates　the　decoupling　dynamic　between　d　and　q-axis　currents.　The　controllers　implemented　with　One-step　Current　Prediction　(OCP)　method　can　reduce　the　effects　of　PWM　delay.　But,　inappropriate　tuning　of　the　control　parameters　will　lead　to　poor　dynamic　responses　and　less　stability.　Therefore,　a　comprehensive　analysis　and　tuning　approach　are　proposed　in　this　paper,　for　the　PI　and　the　Internal　Model　Controller　(IMC)　with　the　OCP.　In　addition,　an　active　resistance　for　the　Interior　Permanent　Magnet　Synchronous　Motors　(IPMSM)　is　designed　and　implemented　in　IMC　to　enhance　the　disturbance　rejection　capabilities.　This　paper　introduces　the　root　locus　to　select　the　correct　parameter　with　better　dynamic　response　and　stability.　With　OCP　and　active　resistance,　the　IMC　controller　obtains　an　improved　dynamic　response　and　stability　at　a　minimum　sampling　ratio　of　5.　Simulation　results　performed　at　various　conditions　have　successfully　validated　this　study.　©　2023　IEEE.