That's not really a thing, despite what David Graeber [1] would have you think.
The reality is that business owners always want to make as much profit as possible, so they're never going to intentionally or knowingly pay labor for something that is useless, money that would otherwise go straight into their pocket. Sure there are some inefficiencies in the chain and a subset of managers trying to expand headcount unnecessarily because of office politics, but owners and board members are incentivized to eliminate that as much as possible because, you know, profit.
The only plausible spots for "bullshit jobs" are in government and in endowment-funded academia, where for various political reasons, effective oversight of costs is missing in certain scenarios. Usually that's a temporary phenomenon, as eventually a "nosy" journalist (or whistleblower) reveals a bunch of money is being wasted, and political pressure builds to reform that and stop wasting taxpayers' or donors' money.
[1] https://en.wikipedia.org/wiki/Bullshit_job