In this declaration you set default values so you can call this function without passing parameters.
This could be useful if you don't want to pass the same parameters most of the times but still be able to pass specific ones in other cases.
For example, a function like this :
function log($message, $tag = null) {
if ($tag == null)
$tag = "info";
echo $tag . ": " . $message;
}
This function can be called two ways:
log("text")
or
log("text", "error")
The first call will print
info: text
The second will print
error: text