Ta có:
\(P=81^2-27^9-9^{13}\)
\(\Rightarrow P=\left(3^4\right)^7-\left(3^3\right)^9-\left(3^2\right)^{13}\)
\(\Rightarrow P=3^{28}-3^{27}-3^{26}\)
\(\Rightarrow P=3^{26}\left(3^2-3^1-3^0\right)\)
\(\Rightarrow P=3^{24}.9.5\)
\(\Rightarrow P=3^{24}.45\)
Vậy \(P=81^2-27^9-9^{13}⋮45\) (Đpcm)