This paper proposes a lookup-based Pulse Width Modulation (PWM) for high frequency AC-AC converters. Compared to conventional carrier-based PWM methods, the proposed technique has reduced computational complexity, and causes lower harmonic distortion on grid line current. The proposed switching technique unlike conventional carrier-based method is comprised of two predetermined switching states, which prevents unnecessary as well as unpredicted switching states such as shoot-through. The proposed AC-AC Matrix converter can be interfaced between main low-frequency AC supply and high-frequency inductive power transfer (IPT) systems to enable power transfer. For validation purpose, an $10kW$ IPT case study is used, and the results clearly verified the simplicity as well as the performance of the proposed converter in regulating the power transfer rate around the user-defined power transfer levels.