No, you cannot include the city wage tax as a NJ tax payment (for the purpose of the underpayment penalty).
However, did you make sure you added the Credit for Taxes Paid in the NJ interview? You can include taxes paid to PA localities like Philadelphia towards this credit, which reduces your NJ tax liability in the first place.
Review instructions here:
https://ttlc.intuit.com/questions/3458910-where-do-i-enter-credit-for-income-paid-to-other-jurisdict...
