Source

File: wp-includes/sitemaps/providers/class-wp-sitemaps-taxonomies.php

protected function get_taxonomies_query_args( $taxonomy ) {
		/**
		 * Filters the taxonomy terms query arguments.
		 *
		 * Allows modification of the taxonomy query arguments before querying.
		 *
		 * @see WP_Term_Query for a full list of arguments
		 *
		 * @since 5.5.0
		 *
		 * @param array  $args     Array of WP_Term_Query arguments.
		 * @param string $taxonomy Taxonomy name.
		 */
		$args = apply_filters(
			'wp_sitemaps_taxonomies_query_args',
			array(
				'fields'                 => 'ids',
				'taxonomy'               => $taxonomy,
				'orderby'                => 'term_order',
				'number'                 => wp_sitemaps_get_max_urls( $this->object_type ),
				'hide_empty'             => true,
				'hierarchical'           => false,
				'update_term_meta_cache' => false,
			),
			$taxonomy
		);

		return $args;
	}