Sami Hyppia's team currently lie second in the Bundesliga and made the last 16 after advancing from a group also containing Manchester United, Shakhtar Donetsk and Real Sociedad.
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"Don't believe this game will not be taken seriously," the Frenchman told reporters.
"We avoided two very tough teams in Milan and Arsenal but we still need to prepare properly for this match.
"We will need to watch and study this team as we need to know them better.
"I watched them lose 5-0 against Manchester United but that was not a real reflection. This is a team with great qualities."
PSG midfielder Adrien Rabiot also echoed his coach's sentiments that the draw could have been worse.
"It's a good draw. It could have been worse," he told beIN Sport.
"All teams have the desire to reach the quarters so we will have to play well to beat Leverkusen.
"But if we play as well as we can do then we have a good chance and our aim is to go further than we did last season."