No, the speakers actions do not match his words.
In the poem, the speaker is helping his neighbor repair the stone wall between their properties. They do this every spring because, for various reasons, such as weather and hunters, the wall is damaged and stones fall away, leaving big gaps. As the speaker puts it:
Something there is that doesn't love a wall
The speaker, however, inwardly rebels against this repair work. He sees no reason for there to be a wall between their properties. His neighbor grows pine trees, and he has an apple orchard. As he puts it:
My apple trees will never get across
And eat the cones under his pines, I tell him.
In other words, it is not as if either of them has livestock that can wander away and cause damage.
Nevertheless, his neighbor persists in saying "good fences make good neighbours." He learned this from his father, and he is going to stick to tradition, even if the tradition makes no sense. When the speaker pointedly asks his neighbor why good fences make good neighbors, he still stubbornly refuses to address the question. The speaker is left frustrated, doing a task his mind tells him is senseless.