This is a posable action figure from the Nendoroid series.
From the Good Smile website:
From the popular PC game "Koi ga Saku Koro Sakura Doki" comes a Nendoroid of the 'Love Fairy' Tina! Various parts vital to Tina's character including her scythe and her familiar Kotarou are all included, and she also comes with three expressions including her standard gentle expression, a teary-eyed expression and a more serious 'god of death' expression! The various parts allow you to recreate all sorts of scenes from the game!