unexpected element found in while build APK in Unity

Getting this errors while build android apk in Unity:

unexpected element <queries> found in <manifest>

AndroidManifest.xml:40: AAPT: error: unexpected element <queries> found in <manifest>.

In this case, Android 11 introduced <queries> as a manifest element, and older versions of the Android Gradle Plugin do not know about that element.

Google released a series of patch versions of the Android Gradle Plugin to address this:

• 3.3.3
• 3.4.3
• 3.5.4
• 3.6.4
• 4.0.1

SULUTION:

Go to folder Unity-2017.4.40f1\Editor\Data\PlaybackEngines\AndroidPlayer\Tools\GradleTemplates, open file:

• libTemplate.gradle
• mainTemplate.gradle
  Do some change as following, upgrade Gradle version as need: