What is the significance of including a separate PHP file in the form action attribute for form submission handling?

When including a separate PHP file in the form action attribute for form submission handling, it allows the form data to be processed by the PHP script in that file. This separation of concerns helps keep the code organized and makes it easier to manage the form submission logic separately from the HTML form itself. Additionally, it enhances security by preventing direct access to the form submission logic.

<!-- HTML form with action attribute pointing to separate PHP file -->
<form action="submit_form.php" method="post">
  <input type="text" name="username">
  <input type="password" name="password">
  <button type="submit">Submit</button>
</form>
```

In `submit_form.php`:
```php
<?php
if ($_SERVER["REQUEST_METHOD"] == "POST") {
  $username = $_POST['username'];
  $password = $_POST['password'];
  
  // Process form data, perform validation, and any other necessary logic
}
?>