Kant's target in the Refutation is idealism defined as the claim that objects in space do not exist (dogmatic idealism) or that we cannot know whether they exist (problematic idealism)

Nothing about this conclusion, or how Kant argues for it, is prima facie incompatible with a qualified phenomenalist reading of transcendental idealism, or even a strong phenomenalist one.[21] It may be incompatible with “identity” phenomenalism, since Kant argues that self-consciousness requires the existence of permanent objects in space, yet there is no permanent representation in the mind (B278). If objects just are representations, it follows that none of them are permanent.[22] At B274