There are different things we can compare. For example: start and finish of doing someting (R)versus doing half way (IR). Doing many things at once (IR) or rather concentrating on one thing at a time (R).

As regards to planning, INTJ might be happy not to do any plans just to have a free time and choose some fun acitivity whenever possible. But if you do make plan with INTJ and start changing it for no obvious reason, he will not like it because it does not give him stability/predictability.

Socionics suggest that partners who differ on this dimension will have problems because of it. Irrationals also make plans. Who nowdays can exist without plans? But they act more upon their moods and easily change plans. They can have fun for a certian while and then at the last minute will turn the mounteens because they feel that the time has come to do so.