Why are people saying no one when there where characters that have literally tanked a Bijudama in the manga already? Anyways:
Suigetsu with a lake as a water source can tank it , but he can't endure it.
Every single Biju should be capable of tanking at least one Bijudama, if Hachibi, arguably the least durable Biju, tanked one.
Jubidara has tanked like 10 8th Gated Gai's punches, which are all estimated to be SM Bijudama enhanced level so yeah.
Kaguya should be capable of tanking it.
Current Naruto should be capable of tanking it.
BM Minato should be capable of tanking it.
Manda and Manda 2
10%+ Katsuyu
That's all I can't think of, obviously not including Jutsu.