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Sometimes yes, sometimes no.
Wasn't sure in this case.
She is flat but those hips are pretty developed for a loli ~
If you searched the artist's Pixiv for 'ロリ', you would get 'ロリ巨乳' and get a fairly good idea what a Loli is to an East Asian. The quintessential Loli isn't flat, nor are they undeveloped. However, it's because Loli covers a wide range of characters that people hardly waste their precious 8 tags on the word, since most of their illustrations correctly fall under Loli. If a character is a 美少女, then the question of 'Loli?' is almost always 'yes'.