Potty training 🆘

My sons almost 3, and we’re still having an extremely difficult time with potty training. He tries to change his pull-up himself and refuses to use the toilet. Once in awhile he will go in himself. I’ve tried the whole timer thing, I’ve tried rewards, I’ve tried books, I’ve tried the being naked all day, I tried a toddler urinal, I have a special seat for our toilet .. what else can I do? I started doing time outs when he pees on the floor or wipes poop all over the house. I’m at my wits end. I thought he’d be successful by now🤦🏼‍♀️ Any advice?