潰す【つぶす】
to smash, to crush, to flatten, to shut down, to put out of business, to force (a company) to close up shop, to wreck, to break, to block, to thwart, to butcher, to slaughter, to kill (livestock, for food), to kill (time), to while away (the time), to use up (one's time), to waste (e.g. talents)
潰れる【つぶれる】
to be crushed, to be squashed, to be smashed, to be destroyed, to be broken, to collapse, to go bankrupt, to go under, to fail, to collapse, to be ruined (of a plan), to be cancelled, to collapse (e.g. of a project), to fall through, to blow up, to be lost (of one's voice, eyesight, sense of smell, etc.), to cease functioning, to be taken up (of one's time), to be lost, to be wasted, to be missed (of a chance), to be lost, to be lost (of face, composure, etc.), to broken down (e.g. of one's courage), to be broken (of one's heart), to be worn down (of a pen nib, saw teeth, etc.), to wear away, to become dull, to get dead drunk