What is Unix epoch time?
It's a counter: the number of seconds elapsed since exactly midnight on the 1st of January 1970, in UTC. That moment is called the epoch. It was chosen by Ken Thompson and Dennis Ritchie when they were building the first Unix systems at Bell Labs in the early 1970s — they needed a simple integer to represent time, and "a few years before now" fit comfortably in a signed 32-bit integer.
Because it's UTC-anchored and timezone-free, two systems anywhere in the world will agree on what an epoch number means. It's only when you display it that timezone enters the picture.