C.M.
Maybe your son has gotten a message somewhere along the way that it's not acceptable for him to touch himself "there" and is carrying that over to bathroom time. If you have a close enough relationship with your son (we mothers have GOT to be able to talk to our sons about anything and everything!!), show him what happens when he doesn't hold himself to aim--and have some clorox wipes or something for him to clean the tinkle mess. Maybe he has a sensory touch issue that could be worked on through occupational therapy (o.t.). And be sure to reward him with positive praise when he does not make a mess! Make a BIG deal out of it!
Good luck!