  We study the Semi-Inclusive Deep Inelastic Scattering (SIDIS) cross section
as a function of the transverse momentum, $q_T$. In order to describe it over a
wide region of $q_T$, soft gluon resummation has to be performed. Here we will
use the original Collins-Soper-Sterman (CSS) formalism; however, the same
procedure would hold within the improved Transverse Momentum Dependent (TMD)
framework. We study the matching between the region where fixed order
perturbative QCD can successfully be applied and the region where soft gluon
resummation is necessary. We find that the commonly used prescription of
matching through the so-called Y-factor cannot be applied in the SIDIS
kinematical configurations we examine. In particular, the non-perturbative
component of the resummed cross section turns out to play a crucial role and
should not be overlooked even at relatively high energies. Moreover, the
perturbative expansion of the resummed cross section in the matching region is
not as reliable as it is usually believed and its treatment requires special
attention.
