InputController.cs

using System;
using UnityEngine;
using UnityEngine.Events;
using UnityEngine.InputSystem;

[Serializable]
public class MoveInputEvent : UnityEvent<float, float> { }

public class InputController : MonoBehaviour
{

    Controls controls;
    public MoveInputEvent moveInputEvent;

    private void Awake()
    {
        controls = new Controls();
    }

    private void OnEnable()
    {
        controls.Player.Enable();
        controls.Player.Move.performed += OnMovePerformed;
        controls.Player.Move.canceled += OnMovePerformed;
    }

    private void OnMovePerformed(InputAction.CallbackContext context)
    {
        Vector2 moveInput = context.ReadValue<Vector2>();
        moveInputEvent.Invoke(moveInput.y, moveInput.x);
    }
}

PlayerController.cs

using System.Collections;
using System.Collections.Generic;
using UnityEngine;

public class PlayerController : MonoBehaviour
{
    public float moveSpeed = 5.0f;
    public float turnSpeed = 50f;

    float horizontal;
    float vertical;


    public void Update()
    {
        Vector3 moveDirection = Vector3.forward * vertical + Vector3.right * horizontal;       

        transform.Rotate(Vector3.up, turnSpeed * Time.deltaTime);
    }

    public void OnMoveInput(float vertical, float horizontal)
    {
        this.vertical = vertical;
        this.horizontal = horizontal;
        Debug.Log($"Player Controller: Move Input: {vertical}, {horizontal}");
    }
}