I have no idea where it was made. The coaster is a Romet and the tires are saying made in Poland. The rest of the bike doesn't have any marks anywhere. There's a serial on the head tube.
Here are more pictures if that can help.
I used to have a Tyler bike and they are neat little bikes.
I would say Tyler too but there are bikes that go by the name Romet as well but the ones I see for Romet are for adults and folding bikes while the kid bikes look to be in the name Tyler and they use the same Pegasus insignia.
I think the first two numbers of the serial number is the year.