Nikon D7500 has a 21.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor and features Expeed 5 processor. On the other hand, Pentax KP has a 24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME IV processor.
Another difference between these two cameras is that Nikon D7500's sensor lacks anti-alias (Low-Pass) filter. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moire occurring in certain scenes.
Below you can see the D7500 and KP sensor size comparison.
Nikon D7500 and Pentax KP have almost the same sensor size so none of them has any significant advantage over other in providing control over depth of field when used with same focal length and aperture.