Unprocessable Entity: The following relationship fields were provided as attributes
As the error indicates, the entity reference has to be set in relationships, not attributes.
The documentation gives this example:
{
  &quot;data&quot;: {
    &quot;type&quot;: &quot;node--article&quot;,
    &quot;attributes&quot;: {
      &quot;title&quot;: &quot;Article by admin&quot;,
      &quot;body&quot;: {
        &quot;value&quot;: &quot;Custom value&quot;,
        &quot;format&quot;: &quot;plain_text&quot;
      }
    },
    &quot;relationships&quot;: {
      &quot;uid&quot;: {
        &quot;data&quot;: {
          &quot;type&quot;: &quot;user--user&quot;,
          &quot;id&quot;: &quot;{{UUID of user 1}}&quot;
        }
      }
    }
  }
}

In this example, the author of the node is set using the relationship of uid.  However, it wasn't immediately clear to me how to set the entity reference field.
It turns out to be quite easy:
const data = {
  data: {
    type: 'node--page',
    attributes: {
      field_text: {
        value: `${values.textFieldValue}`,
        format: 'basic_html',
      },
    },
    relationships: {
      field_ref_term: {
        data: {
          type: 'taxonomy-term--my-vocabulary',
          id: '9fa0cdc7-384c-4aa4-8ce9-d6c97fc2f44b',
        },
      },
    },
  },
};

The key for the relationship is the machine name of the entity reference field.