next.js/packages/react-refresh-utils/tsconfig.json

{
  "compilerOptions": {
    "module": "commonjs",
    "sourceMap": true,
    "esModuleInterop": true,
    "target": "es2015",
    "lib": ["dom"],
    "downlevelIteration": true,
    "preserveWatchOutput": true,
    "outDir": "dist",
    "paths": {
      "webpack": ["../../node_modules/webpack5"]
    }
  },
  "include": ["**/*.ts"],
  "exclude": ["node_modules", "dist"]
}