Hmm, well there are different things you could try and tactics to take depending on why she won't go. Is she really busy and just doesn't want to stop playing? My boys hated stopping playing to go potty. Diapers allowed them to go while they were playing and they loved that! Is she afraid of the pain of going #2? Or does she not want to go #1 either? Is the bathroom cold? Is she sensitive to the sound of the toilet flushing? And what are the things she loves? Does she love cookies? Watching Dora or some other TV show? Has as she tried potty training before and is now afraid of it? Will she sit on the toilet at all or refuses to go in the room?
If she is terrified of the room or the noise of flushing, I'd lure her in there with an iPad playing her favorite show and a bag of her favorite treats for simply sitting in her clothes in the top of the closed potty. That's the first step. This might not be necessary for you. Maybe your dd isn't frightened like my last kid was so she might be willing to sit bare butt on the potty with the iPad eating treats. That's the goal. Just sitting there right after meals. If you think the iPad will be enough of a lure, save the treats for when she puts pee or poop in the potty. But sitting bare butt after meals (during which you get her to drink a lot of liquid), is the goal. Let her relax in there with the iPad and no pressure to do anything else and it will come out. Then you can do a happy dance and give her treats. Pretty soon she'll be looking forward to her routine. Make sure she is comfortable with a step-stool under her feet. I used to put another step stool next to mine with a glass of water. Mine didn't like to be in the room when I flushed (some of my kids still won't flush). At some point they will have to flush for themselves but I wouldn't push it now. Hth
" I object to violence because when it appears to do good, the good is only temporary; the evil it does is permanent." Mahatma Gandhi
"This is the ultimate weakness of violence: It multiplies evil and violence in the universe. It doesn't solve any problems." Martin Luther King, Jr.