npm install --save-dev babel-plugin-module-resolver
# yarn add babel-plugin-module-resolver --dev

{
 "presets": ["next/babel"],
 "plugins": [
  [
   "module-resolver",
   {
    "alias": {
     "@/actions": "./actions",
     "@/components": "./components",
     "@/constants": "./constants",
     "@/pages": "./pages",
     "@/public": "./public",
     "@/reducers": "./reducers",
     "@/utils": "./utils"
    }
   }
  ]
 ]
}

{
 "compilerOptions": {
  "baseUrl": "./",
  "paths": {
   "@components/*": ["./components/*"],
   "@pages/*": ["./pages/*"],
   "@public/*": ["./public/*"]
  }
 }
}