From the Super Mario Wiki, the Mario encyclopedia
Paper Paragoombas are paper forms of Paragoombas that appear as enemies in Mario & Luigi: Paper Jam. They are one of the few Paper enemies whose normal counterpart is not in the game. Paper Paragoombas attack by diving into one of the heroes. Paper Paragoombas are commonly found at Sunbeam Plains after Bowser's Castle becomes Neo Bowser Castle with stronger variants found during the Bad Nabbit mission in Neo Bowser Castle.
Rare, shiny variants can also appear in place of the regular Paper Paragoombas in Sunbeam Plains. These Paragoombas have greater stats and will always drop an Ultrasyrup Jar or a Shiny Battle Card when defeated, though their methods of attack remain the same.