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We calculate the differential cross section for the unpolarizedsemi-inclusive deeply inelastic scattering (SIDIS) process $e^-+N \to e^-+q+X$in leading order (LO) of perturbative QCD and up to twist-4 in powercorrections and study in particular the azimuthal asymmetry $<cos2\phi>$. Thefinal results are expressed in terms of transverse momentum dependent (TMD)parton matrix elements of the target nucleon up to twist-4. %Under the maximaltwo-gluon correlation approximation, these TMD parton matrix elements in anucleus %can be expressed terms of a Gaussian convolution of that in a nucleonwith the width given by the jet transport %parameter inside cold nuclei. Wealso apply it to $e^-+A \to e^-+q+X$ and illustrate numerically the nucleardependence of the azimuthal asymmetry $<cos2\phi>$ by using a Gaussian ansatzfor the TMD parton matrix elements.

Twist-4 contributions to the azimuthal asymmetry in SIDIS