Intransitive:
* When used intransitively, "to sing" does not take a direct object.
* "The birds sing beautifully." (The birds are singing, but they are not singing *something*.)
Transitive:
* When used transitively, "to sing" takes a direct object, which is the thing being sung.
* "She sings a beautiful song." (The direct object is "a beautiful song".)
So, the answer is it depends on the context.