When running an SQL Server Integration Services (SSIS) package via a job step with a proxy, the account that determines where BufferTempStorage (temporary storage for the buffers used in the data flow task) is placed is typically the SQL Server Agent service account, not the proxy account.
The SQL Server Agent service account needs to have the necessary permissions to be able to write to the directory specified in the BufferTempStoragePath property of the data flow task. The BufferTempStoragePath is used by the data flow task to swap data to disk when it cannot hold all the data in memory.
The proxy account is used for executing the job step itself, not for controlling where the BufferTempStorage is placed. It should have permissions for the tasks it is meant to perform.
If you're experiencing issues with this, please ensure:
The SQL Server Agent service account has proper write permissions to the specified directory.
The directory specified in the BufferTempStoragePath is valid and accessible.