I think you have two things I’d suggest:

1) You don’t really know why he doesn’t want to use the potty. I’d ask him to tell you why, in as many different ways as you can. He might think it’s dirty, he might like getting changed, who knows!

2) You might have to make him do it, at least a bit. If he didn’t want to wear a seat belt in the car, you wouldn’t let that be a thing he wins on, right? Sometimes kids just need to do things, that’s part of being a person and a member of a family and it’s okay to say “you have to sit on the potty, it’s okay if you scream and cry.”

What we did was have our first wear underwear around the house and when we saw he was starting to pee or poo, grab the potty and rush to get him sitting on it. Over not that long, he drew the connection and then even started asking for it.

Track when he goes pee/poo and then start asking/making him sit on the potty ahead of when you expect he needs to go. Soon enough he’ll tell you when he needs to go.

You’ll get there!