What is the significance of using the "action" attribute in the form tag when submitting PHP scripts?

The "action" attribute in the form tag specifies the URL where the form data should be submitted to. When submitting PHP scripts, the "action" attribute should point to the PHP file that will process the form data. This ensures that the form data is sent to the correct PHP script for processing.

<form action="process_form.php" method="post">
  <!-- form fields here -->
  <input type="submit" value="Submit">
</form>