InDesign has a unit it calls “pixels” but that unit is not pixels. Pixels have no fixed physical size. A 300 x 300 pixel image designed for print might have a resolution of 300 pixels per inch, or PPI. This means each pixel is a square 1/300 of an inch on each side. The same image designed for a screen would not need a PPI setting because it has no need for it. Each pixel of the image is a pixel on the display. Effectively it is one pixel per pixel. InDesign (and Illustrator) assume documetns designed using pixels as a unit are designed for the screen. Historically, screens have been assumed to be 72 pixels per inch.
Now, remember I said InDesign’s pixel units is not pixels. That’s because InDesign always assumes one and only one fixed size of its “pixel” unit. That size is 72 ppi. A 12.9 inch iPad Pro display is 2732 × 2048 pixels. Since InDesign assumes pixels are always 1/72 inch the document size equals 37.94˝ × 28.44˝. When you export to pixels you end up with an image exactly the size of the iPad’s screen. If you are exporting to a meta format, like PDF or ePub then you don’t need to worry about pixels. But if you use this size and export at 72 ppi you will end up with a document exactly sized for an iPad Pro 12.9˝ screen.