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Skibidi Toilet is a character and webseries of the same name. The character appears as a human’s head attached to/ sticking out of a toilet bowl, assuming the toilet is part of its body. In the webseries, the character is an antagonist, alongside other forms/mutations of itself.
The character is known for its sounds, of which it does ‘scat singing’, hence the name “Skibidi”. The head is an asset from the game Half-Life 2, from the npc Male 07.
The character became a meme in the years following the series’ release because of its silliness and ties to the 3D animation software SFM, of which many other memes have also been made with. More famously though, it also saw a bizarre bump in popularity among young children’s content on YouTube, despite children not being the target demographic.

External links:

The creator’s YouTube page: Dafuq!?Boom!