A matrix power conversion device including a plurality of three-phase switching modules and a controller is provided. Each three-phase switching module includes a plurality of bidirectional switches connected to the input phase voltages of the three-phase input power respectively and outputs a corresponding output phase voltage of the three-phase output power. The controller determines a maximum voltage, an intermediate voltage and a minimum voltage among all the input phase voltages to acquire a waveform of a control carrier wave in a switching cycle. The controller acquires output expected values corresponding to all output phase voltages and compares them with the waveform of the control carrier wave for acquiring a turning-on time of each of the plurality of bidirectional switches. Accordingly, the controller controls the matrix power conversion device to switch the three-phase input power so as to change the three-phase output power for driving the motor.