This toilet is from the Sylvanian Families Urban Life range in the 1990's. It was a fabulous era in Sylvania of elegant homes, costumes, vehicles and furniture. This is a pre-owned set from that time.
I believe it was originally emitted a flushing sound when the handle was pressed. There is a place where a battery can be changed. I would doubt that it would still work after 30 years and am selling it as a "non-flushing-sound" toilet in case, but you are welcome try new batteries and see. There is no guarantee it will work however as the mechanism is now 3 decades old.