When you first log in to TruckersMP profile in-game, navigate to the upper left corner and click on the wheel icon in which you will see "CB" turned to default station 19 which everyone uses most of the time. Now, start your game profile and as your connection is established in a server, depress TAB key and Right-Click your mouse button at any position. Following that the yellow cursor would appear which you can use to look upwards and change your CB station by clicking on the knob on either side. After that, press TAB again and press+hold the "X" key which will show a speaker icon on the bottom right corner of the screen meaning you can be heard by everyone on the same CB channel.
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Lord12's post in How Do U Work CB on Ets2MP was marked as the answer