magento-test/app/code/Magento/GoogleAnalytics/etc/config.xml

<?xml version="1.0"?>
<!--
/**
 * Copyright © Magento, Inc. All rights reserved.
 * See COPYING.txt for license details.
 */
-->
<config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="urn:magento:module:Magento_Store:etc/config.xsd">
    <default>
        <google>
            <analytics>
                <active>0</active>
            </analytics>
        </google>
    </default>
</config>