Is it a dog? Is it an owl?
Nobody knows, and it seems to be some kind of a strange hybrid of the two animals, part canine, part bird. Perhaps this person owns both a dog and a pet owl (is there such a thing?) and he didn’t want to play favors, so he made a tattoo that features both of them. The obvious question is, why not get two separate tattoos?
The only other options are either this is a bad joke the tattoo artist was playing on this guy, in which case, it is unforgivable, or this is some kind of an artistic endeavor we don’t understand. Either way, at least they could’ve made a better sketch of this weird hybrid animal, because neither the owl part nor the dog part look like they’ve been drawn by a professional artist.