Kotlin compilation is not executed incrementally when building from Android Studio

I've created default Android project in Android Studio and selected Kotlin as a programming language. Then I've build the project (Build -> Make Project (F9)).

After opening Build Analyzer window and expanding the details of the compileDebugKotlin task, I've noticed that this task has been not executed incrementally:

Why Kotlin compilation is not incremental? Is there a way to enable it? Shouldn't it be enabled by default? Adding kotlin.incremental=true to gradle.properties didn't help - the task was still not incremental.

Here are the build.gradle files (they are the default ones created by Android Studio, with no modifications):

Top level:

// Top-level build file where you can add configuration options common to all sub-projects/modules.
buildscript {
    ext.kotlin_version = "1.3.72"
    repositories {
        google()
        jcenter()
    }
    dependencies {
        classpath "com.android.tools.build:gradle:4.0.0"
        classpath "org.jetbrains.kotlin:kotlin-gradle-plugin:$kotlin_version"

        // NOTE: Do not place your application dependencies here; they belong
        // in the individual module build.gradle files
    }
}

allprojects {
    repositories {
        google()
        jcenter()
    }
}

task clean(type: Delete) {
    delete rootProject.buildDir
}

App module:

apply plugin: 'com.android.application'
apply plugin: 'kotlin-android'
apply plugin: 'kotlin-android-extensions'

android {
    compileSdkVersion 29
    buildToolsVersion "30.0.0"

    defaultConfig {
        applicationId "net.chmielowski.incrementaltesting"
        minSdkVersion 29
        targetSdkVersion 29
        versionCode 1
        versionName "1.0"

        testInstrumentationRunner "androidx.test.runner.AndroidJUnitRunner"
    }

    buildTypes {
        release {
            minifyEnabled false
            proguardFiles getDefaultProguardFile('proguard-android-optimize.txt'), 'proguard-rules.pro'
        }
    }
}

dependencies {
    implementation fileTree(dir: "libs", include: ["*.jar"])
    implementation "org.jetbrains.kotlin:kotlin-stdlib:$kotlin_version"
    implementation 'androidx.core:core-ktx:1.3.0'
    implementation 'androidx.appcompat:appcompat:1.1.0'
    implementation 'androidx.constraintlayout:constraintlayout:1.1.3'
    testImplementation 'junit:junit:4.12'
    androidTestImplementation 'androidx.test.ext:junit:1.1.1'
    androidTestImplementation 'androidx.test.espresso:espresso-core:3.2.0'

}