This is by the Spanish artist Javier Mayoral aka PulpBrother. It’s popped up in an unattributed and edited form on my femdom feeds recently, probably because of the perfect Twitter trifecta of sex, humor and cats. Reverse image searching gave me an attribution and some background details found here and here.
You can purchase his work at this site. It’s not all kink and femdom related, but a good number of his paintings certainly lean in that direction.