As far as I can tell, this is fanfic from an indie game called “Susan Taxpayer”:

https://punkitt-is-here.tumblr.com/post/727249839310651392/the-susan-taxpayer-orientation-demo-is-out-now

https://sonicfangameshq.com/forums/showcase/susan-taxpayer-christmas-sage-demo.1887/

edit: https://punkitt-is-here.tumblr.com/post/737525874124013568/has-someone-ever-shown-susan-crazy-frog-on-their

edit: about a zine collecting several drawings: https://kemono.su/patreon/user/3641297/post/89704718

https://ko-fi.com/s/6953eb11d8