Looks a lot like a panel from a manga by naruko_hanaharu, "Ubu-Chu!" from Kairakuten 2010-06 so added derivative_work tag. Especially the way the skirt is wrinkled seems to be pretty much 1/1.
http://g.e-hentai.org/s/8c60da88ce/427932-9

Pilperi said:

Looks a lot like a panel from a manga by naruko_hanaharu,

That seems to summarize this artist's catalogue in general. But they also have talent on their own, so it's a conflicting feeling.