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Skeletons be found anywhere with a low-light level, such as in caves or at night. Be careful when doing this; Skeletons can easily kill you if you aren't properly equipped with a sword. You may need to kill multiple skeletons before one will drop a bone. Wolves are most often found in any Taiga variant, as well as in forest biomes on Java and Legacy Console editions of Minecraft. Make sure that the bone is in your hand before proceeding. Walk up to the wolf with the bone equipped. Wolves aren't naturally hostile, though they will attack you if you first attack them. Right-click, left-trigger, or tap-and-hold the wolf until the collar appears. You should only have to do this a few times. If you accidentally hit the wolf in the process, that wolf will attack you and cannot be tamed afterwards. The wolf will also cock its head to the side and sit down once you've tamed it. Tamed wolves will not despawn.
Kill a Skeleton to get a bone. Find a wolf. Equip the bone. Approach the wolf. Select the wolf until a collar appears around its neck.