Also known as 'switch'.
There's two main ways of tackling creating accessible Toggle/Switch components.
Using a button as the base element, toggle betweeen aria-pressed="true/false" as the user clicks the button with JS. This is probably the simplest imlpementation, and informs browsers that it's a button while maintaining the base a11y of a button.
The other method involves using role="switch" or aria-checked. role="switch" is fairly new, and represents a type of checkbox with on/off values, rather than checked/unchecked values. This must be used in conjunction with aria-checked.
This role can be applie to a button base similar to the previous method, or it can be applied to a checkbox, a, or anything else really. Keep in mind progressive enhancement, and it's probably best to use a button or checkbox.