magento-test/app/code/Magento/Theme/view/frontend/templates/html/skiptarget.phtml

<?php
/**
 * Copyright © Magento, Inc. All rights reserved.
 * See COPYING.txt for license details.
 */

$target_id = $block->getTargetId();
?>
<a id="<?= $block->escapeHtmlAttr($target_id) ?>" tabindex="-1"></a>