I ran 200 amps about 200'
underground in conduit, and used 4/0 three conductors plus ground.
I have run 100 amps about 500' from there in conduit, and my recollection is that I used 2/0, but it was a dozen years ago and I am not positive on the gauge.
For actual calculations,
this gives numbers based on all relevant variables. Using your criteria, I get this:
Voltage Drop
2.93%
Minimum Conductor Size
3/0 AWG
1 conductor per phase utilizing a 3/0 AWG Aluminum conductor installed Direct Buried will limit the voltage drop to 2.93% or less when supplying 100 amps for 300.0 feet on a 240 volt 3 phase system.