It looks in the system C library (normally; a small handful of system calls are in other special libraries like librt). The C library provides a C API for userspace programs that handles making the system call for you. Sometimes this can be a very thin wrapper around the system call that just takes care of setting up and returning the arguments, but more frequently it has various glue that you don't want to have to worry about, such as differences in data sizes between userspace and the kernel, differences in implementation for the different architectures, backward or forward compatibility for changes in the kernel system call API, and so forth.
% readelf -s /lib/i386-linux-gnu/libc.so.6 | grep epoll_create1
1837: 000d5280 52 FUNC GLOBAL DEFAULT 12 epoll_create1@@GLIBC_2.9
If you look at the C library as above, you can see the C function that the linker is linking code against.