My original tumblr post as here. This image was researched by Bacchus at ErosBlog as part of the “Δ commission.” The research was originally published at Hedonix as “Δ 067 100-Foot Cyberpunk Woman.” Here is what Bacchus found.
The source post in this image’s Tumblr chain of attribution is from a blog consisting of many artworks evidently by the same artist. The blog is called “AT THE END OF EVERYTHING: drawings for the end of everything”. An earlier version of the same artwork without coloring also appears on the same blog.
Although the Tumblr blog does not explicitly identify its artist, the unique portion of the URL is “tengu-guro” which matchs up to Canadian artist tengu-guro on DeviantArt. The same artwork appears there with the title Cyber Punk 100 ft Woman and is described by the artist as a “sci-fi hentai illustration.”