For a simple solution that does not involve installing a plugin, just filter through the Unix column command.
Note there are two ways to do this depending on whether your column command supports -o.
GNU column command (Linux etc)
:% ! column -t -s= -o=
That's it.
BSD column command (Mac OS X etc)
Step one, filter through column -t:
:% ! column -t
Step two, remove the padding around the delimiter:
:%s/ = /=/
Initial text is
$ = jQuery.sub()
Survey = App.Survey
Sidebar = App.Sidebar
Main = App.Main
After step one it becomes
$ = jQuery.sub()
Survey = App.Survey
Sidebar = App.Sidebar
Main = App.Main
And after step two
$ = jQuery.sub()
Survey = App.Survey
Sidebar = App.Sidebar
Main = App.Main
Or, if you want to do it in one step:
:% ! column -t | sed 's/ = /=/'
For more info, man column.