First of all, are you telling him to push it down? If so, then my guess is he's doing it in purpose. My son does stuff like this when he wants attention ( because any attention, even negative is a good thing to toddlers) he also thinks it's fun to wash the walls. So I would start by telling him if he can't get his pee in the toilet then mommy will have to stay and help him, and when he starts getting the pee in the potty he can do it in his own. Then I would start looking for things that might be going on that would trigger this. New baby? Been busy? If all else fails and my son won't stop the behavior I resort the silent treatment. I clean up his pee, and don't respond to what he did, or just keep it brief and walk away, and usually hand out punishment as well because he knows what he's doing.
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