Depends on the timeline.
Before 1929--secular governments
1929 until 1962---Jehovah and Jesus
1962 until now--secular governments
Here is the WTS explanation of that flipflop.
The Divine Plan of the Ages (SS-1) 1916 ed., p. 266
"Knowing this to be the purpose of God, neither Jesus nor the apostles interfered with earthly rulers in any way. On the contrary, they taught the Church to submit to these powers, even though they often suffered under their abuse of power. They taught the Church to obey the laws, and to respect those in authority because of their office, even if they were not personally worthy of esteem; to pay their appointed taxes, and, except where they conflicted with God's laws (Acts 4:19; 5:29), to offer no resistance to any established law. (Rom. 13:1-7; Matt. 22:21.) The Lord Jesus and the apostles and the early Church were all law-abiding, though they were separate from, and took no share in, the governments of this world. Though the powers that be, the governments of this world, were ordained or arranged for by God, that manking might gain a needed experience under them, yet the Church, the consecrated ones who aspire to office in the coming Kingdom of God, should neither covet the honors and the emoluments of office in the kingdoms of this world, nor should they oppose these powers."
Proclaimers Book page 147
10 Growing in Accurate Knowledge of the Truth
Such progressive understanding was not limited to the early period of their modern-day history. It continues right down to the present. For example, in 1962 there was an adjustment of understanding regarding “the superior authorities” of Romans 13:1-7.
For many years the Bible Students had taught that “the higher powers” (KJ) were Jehovah God and Jesus Christ. Why? In The Watch Towers of June 1 and June 15, 1929, a variety of secular laws were cited, and it was shown that what was permitted in one land was forbidden in another. Attention was also drawn to secular laws that required people to do what God prohibited or that forbade what God commanded his servants to do. Because of their earnest desire to show respect for the supreme authority of God, it seemed to the Bible Students that “the higher powers” must be Jehovah God and Jesus Christ. They still obeyed secular laws, but the emphasis was on obedience to God first. That was an important lesson, one that fortified them during the years of world turmoil that followed. But they did not clearly understand what Romans 13:1-7 was saying.
Years later, a careful reanalysis of the scripture was made, along with its context and its meaning in the light of all the rest of the Bible. As a result, in 1962 it was acknowledged that “the superior authorities” are the secular rulers, but with the help of the New World Translation, the principle of relative subjection was clearly discerned. This did not call for any major change in the attitude of Jehovah’s Witnesses toward the governments of the world, but it did correct their understanding of an important portion of the Scriptures. In the process, there was opportunity for the Witnesses individually to consider carefully whether they were truly living up to their responsibilities toward both God and the secular authorities. This clear understanding of “the superior authorities” has served as a protection to Jehovah’s Witnesses, especially in those lands where surges of nationalism and clamoring for greater freedom have resulted in outbreaks of violence and the formation of new governments.
AND
w72 8/15 501 God Readjusts the Thinking of His People ***
Some persons, however, object to changes in viewpoint, changes in understanding of certain scriptures or procedures. For example, since the 1940’s Jehovah’s witnesses have refused to give or accept blood transfusions, whereas prior to that they did not take this position. Since 1962 they understand the “superior authorities” of Romans 13:1 to be the rulers of worldly governments, whereas up to that time, since 1929, they had held a different viewpoint. Other examples could be cited. Does this show that Jehovah’s witnesses do not have the truth? Does this bring into question the basic principles of their teachings?
Not at all. Jehovah’s witnesses do not claim infallibility. They are being taught by God. (Isa. 54:13) Never will they know all things, but they will continually be learning from the inexhaustible wisdom of God as they walk in his truth.
AND
w67 6/1 333 God Kindly Leads His People Toward Life ***
However, temporarily, from 1929 to 1962, the Witnesses understood that when Paul spoke of the “superior authorities” at Romans 13:1, to whom subjection is due, he had reference to Jehovah God and Christ Jesus. But in 1962 it was convincingly set out that the superior authorities mentioned here are indeed the political rulers of this world. What effect, then, did this better understanding have on God’s people? Well, Jehovah had prepared them for this. It did not place them now in total subjection to political rulers, so as to drop the work that Jehovah through Christ had commanded them to do, but it emphasized that their subjection is relative.