@akki2298 sorry for the delay, can you post an image of the issue? This is my version (works fine)

 applicationVariants.all {
        val testTaskName = "test${this.name.replaceFirstChar { if (it.isLowerCase()) it.titlecase(Locale.US) else it.toString() }}UnitTest"

        val excludes = listOf(
            // Android
            "**/R.class",
            "**/R\$*.class",
            "**/BuildConfig.*",
            "**/Manifest*.*",
            "**/*Test*.*",
            "android/**/*.*",
            "**/*Binding.class",
            "**/*Binding*.*",
            "**/*Dao_Impl*.class",
            "**/*Args.class",
            "**/*Args.Builder.class",
            "**/*Directions*.class",
            "**/*Creator.class",
            "**/*Builder.class"
        )

        val reportTask = tasks.register("jacoco${testTaskName.replaceFirstChar { if (it.isLowerCase()) it.titlecase(Locale.getDefault()) else it.toString() }}Report", JacocoReport::class) {
            group = "Reporting"
            description = "Generate Jacoco coverage reports for the ${testTaskName.replaceFirstChar { if (it.isLowerCase()) it.titlecase(Locale.getDefault()) else it.toString() }} build."
            dependsOn(testTaskName)

            reports {
                xml.required.set(true)
                html.required.set(true)
            }

            classDirectories.setFrom(
                files(
                    fileTree(javaCompileProvider.get().destinationDirectory) {
                        exclude(excludes)
                    },
                    fileTree("$buildDir/tmp/kotlin-classes/${this.name}") {
                        exclude(excludes)
                    }
                )
            )

            // Code underneath /src/{variant}/kotlin will also be picked up here
            sourceDirectories.setFrom(sourceSets.flatMap { it.javaDirectories })
            executionData.setFrom(file("$buildDir/jacoco/$testTaskName.exec"))
        }

        jacocoTestReport.dependsOn(reportTask)
    }

Hi @agustinsivoplas , have you added this code in build.gradle.kts directly?
In my case i am creating new file called jacoco.gradel.kts and applying that file in my all modules build.gradle.kts like this

apply(from - "../jacoco.gradle.kts")

so it gives me error saying unresolved reference android
here is the main error issue

@akki2298 Not sure if it was the same issue, but adding the code directly to build.gradle.kts instead of applying from jacoco.gradle.kts resolved an error for me. Definitely worth a try I would say.

@ThomasGoehringer @agustinsivoplas yes it is working then but since i have multiple modules there will be lot of duplicate code so i want to have it common place

For other people who wonder why apply(from - "../jacoco.gradle.kts") doesn't work, check this article - https://medium.com/@kurtlemond/migrating-jacoco-reports-gradle-tasks-to-kotlin-dsl-7b566d89ea92

TLDR: Dynamic resolution, which Groovy DSL provides, does not exists in Kotlin DSL.

I ended up using "Precompiled Script Plugin".

I just added kotlin-dsl-precompiled-script-plugins to buildSrc/build.gradle.kts and created jacoco-reports.gradle.kts under buildSrc/src/main/kotlin folder. Then you can add id("jacoco-reports") plugin to your modules.

@DenisShov other solution would be to revert jacoco.gradle.kts to groovy right ?