There is no documented original show, film, or creator behind Simon macht kaka, and it appears on the soundboard as a user-uploaded German joke clip rather than a line from a known series. The phrase itself is simple playground German for Simon making poop, which explains why it circulates mainly as a short, shareable fart meme sound for pranks and reaction edits. Because the joke needs no translation to land, it keeps getting reused in short videos where a rude noise is the whole punchline, even though its exact first upload is not recorded.