KSP 1.x, it is no longer a compiler plugin and is built on the same set of Kotlin compiler APIs shared with IntelliJ IDEA, Android Lint, etc. Compared to the compiler-plugin approach, this allows a finer control of the program life cycle, simplifies KSP’s implementation and is more efficient. https://github.com/google/ksp/blob/main/docs/ksp2.md Compiler Plugin ではなく、AndroidLintやIntellJ IDEA で共有されてる Kotlin compiler APIs 上で ビルドされる とのこと