Step 1: Install plug-in profiler
Because the plug-in executes on a remote server, you cannot attach a debugger to the process. The plug-in profiler captures a profile of an executing plug-in and allows you to re-play the execution of the plug-in using Visual Studio on your local computer.
Step 2: Start profiling
In the Plug-in Registration tool, select the (Step) BasicPlugin.FollowupPlugin: Create of account step, and click Start Profiling.
In the Profiler Settings dialog accept the default settings and click OK to close the dialog.
Step 3: Debug your plug-in
Reference:
https://docs.microsoft.com/en-us/powerapps/developer/data-platform/tutorial-debug-plug-in