$result = civicrm_api3('AclRole', 'create', [
  'debug' => 1,
  'sequential' => 1,
  'acl_role_id' => 14,
  'entity_table' => "civicrm_group",
  'entity_id' => 54,
  'is_active' => 1,

]);

"values": [
    {
        "id": "14",
        "acl_role_id": "",
        "entity_table": "civicrm_group",
        "entity_id": "54",
        "is_active": "1"
    }
]