Spurs are in the Italian city of Udine for the match featuring the Champions League and Europa League winners.
The Mali international defender has been left out of the squad for persistent lateness, explained head coach Thomas Frank.
"Bissouma isn't here because of disciplinary reasons. He has been late several times, the latest one too many," explained the Tottenham manager.
"We need to give love and have demands but there have to be consequences. There's a been a consequence, we will follow it up when we get home and park it for now."
Looking ahead to the game against PSG, Frank added: "I am a big believer of principles and structures in the team, offensively and defensively.
"I want to have clear structure in phase one and two when we are building up. We want to control the game and in phase three, we want to score.
"For the club, me and everyone involved at Tottenham, it's a massive game. It's a great challenge and an even bigger opportunity.
“The way my brain works, I see opportunities instead of pressure. We will definitely embrace it and give it everything.”
Tottenham Hotspur have ramped up their pursuit of Crystal Palace's Eberechi Eze, with sources indicating they are on the verge of submitting a formal bid for the versatile midfielder.
In a thrilling UEFA Super Cup clash in Udine, Paris Saint-Germain overcame a 2-0 deficit to defeat Tottenham Hotspur 4-3 on penalties after a 2-2 draw, claiming their first Super Cup title and fifth trophy of 2025.
Gianluigi Donnarumma has fuelled speculation about his future after saying he feels 'disheartened' after being dropped from the Paris Saint-Germain squad ahead of the UEFA Super Cup clash against Tottenham.
Luis Enrique has revealed he turned down the chance to manage Tottenham Hotspur in 2023, a decision that has shaped the narrative for this week's UEFA Super Cup.
