One source of income from the taxation sector that is related to the level of public consumption is from value added tax (VAT) revenue. VAT is imposed indirectly on domestic consumption. Along with the development of technology and information, taxable entrepreneurs/taxable person for VAT purpose in reporting periodic VAT return continue to develop from manual reports (using hard copy) to electronic forms, which is e-Faktur. Thus, the purpose of this research is to know how is the compliance levels of taxable entrepreneurs as tax invoice makers, that have used e-Faktur from 2016-2018 and also the comparison of compliance levels of taxable entrepreneurs in reporting periodic VAT returns before and after the application of e-Faktur at KPP Pratama Medan Barat from 2012-2018. The research methodology used is qualitative method with descriptive approach. In summary, the research study shows that the implementation of e-Faktur at KPP Pratama Medan Barat is effective for taxable entrepreneurs. This can be seen from 2017-2018, the compliance levels of taxable entrepreneurs who make tax invoices using e-Faktur continues to increase, which are 91.5 % and 94.04% respectively which are effective. In reporting Periodic VAT return, the compliance level of taxable entrepreneurs also increases after the use of e-Faktur. It can be seen that from 2016-2018, the compliance levels of taxable entrepreneurs are 87.37 %, 94.27% and 96.06% respectively which are effective.