This is Kagura from Gintama. This one is made by Banpresto and a lot cheaper than those made by Megahouse.Of course, the trade off is figure quality. However, it's worthwhile to note that Banpresto has produced almost all Gintama characters (bar Tae). Since Banpresto doesn't follow 1/8 scale, you can't really put her alongside of Megahouse figures. She is just too small.
Therefore, Banpresto Gintama figures are best when displayed with other Banpresto Gintama figures.
Quality is surprisingly acceptable for a Banpresto figure.