next.js/packages/create-next-app/tsconfig.json

{
  "compilerOptions": {
    "target": "es2019",
    "moduleResolution": "bundler",
    "strict": true,
    "resolveJsonModule": true,
    "esModuleInterop": true,
    "skipLibCheck": false
  },
  "exclude": ["templates", "dist"]
}