The common dimmers I've used have a 12V input to drive 12V LED strings. The strings have resistors to control the current to the LEDs when driven with the 12V.
The dimming action happens when a transistor (typically a MOSFET) switches the LED string to ground at a duty cycle appropriate to the dimming level.
Most of the duty cycle control is done with a micro, often an ESP type so they can become "smart" dimmers.