_app.js

import { useEffect } from 'react'
import Script from 'next/script'
import { useRouter } from 'next/router'
import * as gtag from './gtag'

const App = ({ Component, pageProps }) => {
  const router = useRouter()
  useEffect(() => {
    const handleRouteChange = (url) => {
      gtag.pageview(url)
    }
    router.events.on('routeChangeComplete', handleRouteChange)
    return () => {
      router.events.off('routeChangeComplete', handleRouteChange)
    }
  }, [router.events])

  return (
    <>
      {/* Global Site Tag (gtag.js) - Google Analytics */}
      <Script
        strategy="afterInteractive"
        src={`https://www.googletagmanager.com/gtag/js?id=${gtag.GA_TRACKING_ID}`}
      />
      <Script
        id="gtag-init"
        strategy="afterInteractive"
        dangerouslySetInnerHTML={{
          __html: `
            window.dataLayer = window.dataLayer || [];
            function gtag(){dataLayer.push(arguments);}
            gtag('js', new Date());
            gtag('config', '${gtag.GA_TRACKING_ID}', {
              page_path: window.location.pathname,
            });
          `,
        }}
      />
      <Component {...pageProps} />
    </>
  )
}

export default App

gtag.js

export const GA_TRACKING_ID = process.env.NEXT_PUBLIC_GA_ID

// https://developers.google.com/analytics/devguides/collection/gtagjs/pages
export const pageview = (url) => {
  window.gtag('config', GA_TRACKING_ID, {
    page_path: url,
  })
}

// https://developers.google.com/analytics/devguides/collection/gtagjs/events
export const event = ({ action, category, label, value }) => {
  window.gtag('event', action, {
    event_category: category,
    event_label: label,
    value: value,
  })
}