how do I unlock my iphone "iphone is disabled connect to iTunes" when I do not have iTune account

You are sign in here .  .  .  with your Apple ID & Password.

Your Apple ID is the personal account you use with all Apple products and services. It includes the email address and password you use to sign in, as well as the contact, payment, and security details that you use with Apple.

when I do not have iTune account

That is the same as your Apple ID.

how can I establish iTune account to unlock my phone?

(< iOS 15.2) See this Apple article: If you forgot your iPhone passcode

If you forgot your iPhone passcode - Apple Support

(iOS 15.2 and newer - you don't need a computer)) How to reset your iPhone, iPad or iPod touch if you've forgotten your passcode

How to reset your iPhone, iPad or iPod touch if you've forgotten your passcode – Apple Support (UK)

i need to enable my i phone 📱

See the following Apple articles:

If you've forgotten your iPad passcode

If you’ve forgotten your iPad passcode – Apple Support (UK)

• If you can't complete any of these steps, if you're still prompted for a passcode or if you need any other assistance, contact Apple Support.

How to remove Activation Lock

How to remove Activation Lock - Apple Support

• If you need help removing Activation Lock and have proof of purchase documentation, you can start an Activation Lock support request. 

need to unlock my iPad

need to unlock my iPad

See the previous post.