Have you tried a potty? They recommend you start this way as less scary for them.
I got my son comfortable with his potty by letting him sit on in any time I was using the bathroom. Still working on the actual potty training part though.
Sounds like she isn’t ready yet. Get a potty and just leave it in the bathroom. Before bathtime encourage her to sit on it. When you go to the toilet take her and get her to sit on her potty whilst you go. Gradually introduce it.
There’s lots of good children’s books that focus on toilets/potties. Might be a good way to slowly introduce the idea of it until she’s comfortable enough to sit on one ☺️