how do you set up a payroll, for a business without any employees only the owner?
and how do you do it with the taxes?

You should not use payroll, as the owner is not an employee. Depending on how you organize your chart of accounts, you either make a draw from your capital account or directly from Retained earnings. See these Guides:

Are you a corporation or a sole trader ?

For a corporation, the owner is an employee so the payroll would be like for any other employee.
For a sole trader, any money withdrawn would be posted to the Drawings account in the BS Equity section. Any payment of taxes based on a tax return assessment would also be posted there.

Without further details on your particular situation one can’t comment further.

@Brucanna is correct. My comment presumed a sole trader situation based on @rosieangel’s statement that there were no employees, only the owner.