Gradle plugins, while they can exist in the form of gradle scripts, a great many of them are binary plugins: java code that happens to be executed by the jvm at build time. This means that "build.gradle" is the effective build.gradle, unless you really want to go looking at bytecode/plugin source code.
The best way to know what a plugin is bringing into your project is to read the documentation, or if insufficient documentation exists, try to reach out to the Kotlin devs/a Kotlin specific support forum.
Edit in response to clarification: No, there is no way know what a plugin is doing without looking at documentation; plugins are frequently Groovy/Java programs that run with your build. It'd be like asking your computer to surmise what "xyz.exe" does without googling or running it.
Choosing gradle plugins is a very big and deliberate choice for your build procedure, and it needs to be done carefully and with consideration for what functionality they bring and what settings to use for each plugin to ensure your build delivers to results you need. Even if we had SciFi computers that could magically say what a random binary does in plain English, you'd be better served by doing your legwork, reading the docs, and figuring out what your plugins do and how to actually use your plugins effectively anyway.