It can be easy achieved both in Photoshop and Illustrator, but in Photoshop it's even easier :)
You can follow these simple steps:
Create the text you need.
Convert the text into a vector shape.
Duplicate this shape and broke it into 2 shapes with additional rectangle.
Distort both part of the word with Transform tool (Ctrl+T or Cmd+T) to achieve a perspective you need.
And finally merge these 2 vector shape together.
And if you need this logo in .ai format just copy and place the final vector shape into Illustrator.
That's it :) It can be done in minute. Hope this helps you)