Both Pentax KP and Sony A99 have 24.0 MP resolution sensors but Pentax KP's sensor is APS-C (23.5 x 15.6 mm ) and Sony A99's sensor is Full frame (35.8 x 23.8 mm ).
Since Sony A99's has a larger sensor area with the same resolution, this means that it also has a larger pixel area hence better light collecting capacity for a given aperture compared to Pentax KP.
Below you can see the KP and A99 sensor size comparison.
As seen above, Sony A99 has a 2.3x Larger sensor area than Pentax KP. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.