R seems to be using the namespace in build.gradle.kts (Module App) which does not get changed when refactoring. So try changing this to the new package name if you do refactor,

Also note that if your are refactoring because the upload of the app bundle or apk is complaining about the wrong package name -- you don't need to do it and it doesn't help. What you need to do is change the package name in the next entry in build.gradle.kts (Module App) (the package name) which is only an id and can be changed without doing a refactor.