It isn't a material object. There is no "where".All our experience about the world around us comes through our senses: Sight, Sound, Smell, Taste, and Touch.
For example: the magnetic field around a magnet is not material and we are not aware of it until the moment we bring another magnet (or a piece of iron, nickel or cobalt) close to it. In that moment through our sense of touch we become aware of the immaterial force. So, through our sense of touch we conclude that there is an immaterial field around the poles of the magnet.
In this example we have something immaterial and this immaterial has "where" (it is around the poles) and it can also affect our sense of touch.
What sense from our five senses does the time affect?