What are the best practices for using the action attribute in PHP forms?

When using the action attribute in PHP forms, it is best practice to specify the file path of the PHP script that will process the form data. This ensures that the form data is sent to the correct location for processing. Additionally, it is important to sanitize and validate the form data before using it in any database queries or other operations to prevent security vulnerabilities.

<form method="post" action="process_form.php">
  <input type="text" name="username">
  <input type="password" name="password">
  <button type="submit">Submit</button>
</form>