My project builds successfully in Kotlin 1.6.21. When upgrading to Kotlin 1.7.0 I get:

[error] Compliance level '1.4' is incompatible with target level '11'. A compliance level '11' or better is required.

It 's a simple gradle kotlin("jvm") project with:

java {
    sourceCompatibility = JavaVersion.VERSION_11
    targetCompatibility = JavaVersion.VERSION_11
}

tasks.withType<org.jetbrains.kotlin.gradle.tasks.KotlinCompile> {
    kotlinOptions.jvmTarget = "11"
}

I have no idea what Compliance level is

it may be looking at the wrong JDK Version on Intelij IDEA

Does this help? https://stackoverflow.com/questions/12900373/idea-javac-source-release-1-7-requires-target-release-1-7/12900859#12900859

it was an aspectj plugin bug. Sorry for the wrong channel: https://github.com/freefair/gradle-plugins/issues/559