In File -> New -> Other -> BroadCastReceiver I have added BroadCastReceiver receiver class, and in manifest I have added for example:
<action android:name="android.intent.action.AIRPLANE_MODE"/>
Now my AndroidManifest.xml looks like:
<?xml version="1.0" encoding="utf-8"?>
<manifest xmlns:android="http://schemas.android.com/apk/res/android"
    xmlns:tools="http://schemas.android.com/tools"
    package="com.example.broadcasts">

    <application
        android:allowBackup="true"
        android:dataExtractionRules="@xml/data_extraction_rules"
        android:fullBackupContent="@xml/backup_rules"
        android:icon="@mipmap/ic_launcher"
        android:label="@string/app_name"
        android:roundIcon="@mipmap/ic_launcher_round"
        android:supportsRtl="true"
        android:theme="@style/Theme.Broadcasts"
        tools:targetApi="31">
        <receiver
            android:name=".MyReceiver"
            android:enabled="true"
            android:exported="true" />

        <activity
            android:name=".MainActivity"
            android:exported="true">
            <intent-filter>
                <action android:name="android.intent.action.MAIN" />
                <action android:name="android.intent.action.AIRPLANE_MODE"/>
                <category android:name="android.intent.category.LAUNCHER" />
            </intent-filter>
        </activity>
    </application>

</manifest>
Where MyReceiver.kt looks like:
package com.example.broadcasts

import android.content.BroadcastReceiver
import android.content.Context
import android.content.Intent

class MyReceiver : BroadcastReceiver() {

    override fun onReceive(context: Context, intent: Intent) {
        // This method is called when the BroadcastReceiver is receiving an Intent broadcast.
        TODO("MyReceiver.onReceive() is not implemented")
    }
}
MainActivity.kt looks like:

package com.example.broadcasts

import android.content.BroadcastReceiver
import android.content.Intent
import android.content.IntentFilter
import android.os.Bundle
import android.view.View
import androidx.appcompat.app.AppCompatActivity

class MainActivity : AppCompatActivity() {

    val br: BroadcastReceiver = MyReceiver()

    override fun onCreate(savedInstanceState: Bundle?) {
        super.onCreate(savedInstanceState)
        setContentView(R.layout.activity_main)

        val filter = IntentFilter("android.intent.action.AIRPLANE_MODE").apply {
            addAction(Intent.ACTION_AIRPLANE_MODE_CHANGED)
        }
        registerReceiver(br, filter)
    }

    fun onClick(view: View) {
        sendBroadcast(Intent(this, MyReceiver::class.java).setAction("MyAction"))
    }
}
With code:
    fun onClick(view: View) {
        sendBroadcast(Intent(this, MyReceiver::class.java).setAction("MyAction"))
    }
I am sending my own "MyAction"