Let's talk about what to do if your child refuses to use the toilet. First of all, you want to figure out what is it he doesn't like about the toilet. Is there a true fear? Is he afraid he is going to fall in? Does he not like the water? Does he not like the sound down? Figure out what it is that your child doesn't like about the toilet. And then you want to slowly get him to using the toilet or you can address the fear by fixing the problem. Such as, if your child doesn't like the water in the potty then you can drain the potty so that there is no water in it. If he doesn't like the sound that it makes when he pees again you can drain the water or you can put some toilet paper in the water to sort of muffle the sound. If your child is scared of falling in, then make sure that you have a potty seat that is stable and allows him to feel comfortable and stable on the potty or consider using the training potty instead of the regular toilet.
If your child refuses to use the potty and there isn't a fear. Then figure out why he doesn't want to use the potty. His he bored when he goes into the bathroom he has nothing to do. If that's the case, then you can give your child lots of fun toys and books to do while he is sitting on the potty. You want to give him a reward every time he successfully uses the potty. You want to make sure he has lots of things to do while he is using the bathroom and if it is a true fear, then you want to address it and you want to fix it so that he stop refusing to use the potty.