man reboot(2)
#include <unistd.h>
#include <sys/reboot.h>
int main () {
    sync();    // If reboot() not preceded by a sync(), data will be lost.
    setuid(0); // set uid to root, the running uid must already have the
               // appropriate permissions to do this.
    reboot(RB_AUTOBOOT); // note, this reboots the system, it's not as
    return(0);           // graceful as asking the init system to reboot.
}
Pre-systemd, you could also sometimes get away with:
int main() {
    sync();
    kill(1, SIGTERM);
    return 0;
}
This method was more prevalent on embedded systems where the program is run under a single shell, but killing initd was effective as well. Note that on newer GNU/Linux's that use systemd/upstart, SIGTERM is ignored by systemd.