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What do I put in the form action attr on top of form wordpress

I created an html form, but have no clue, what I must put in the <form action = on top of the form. Does the user info go to the database, or to a file in wordpress. I am not sure what to put there. At the moment, I do not have this site live. It’s local by flywheel, but would just like to know. If anyone can help me here with this. Thanks