nvim-treesitter/queries/r/indents.scm

[
  (brace_list)
  (paren_list)
  (special)
  (pipe)
  (call)
  "|>"
  "if"
  "else"
  "while"
  "repeat"
  "for"
] @indent.begin

(binary
  operator: (special)) @indent.begin

[
  "}"
  ")"
] @indent.branch

((formal_parameters
  (identifier)) @indent.align
  (#set! indent.open_delimiter "(")
  (#set! indent.close_delimiter ")"))

[
  ")"
  "}"
] @indent.end

(comment) @indent.ignore